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The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act
Open accessAbstract
This paper uses a Treasury Department panel of more than 4,000 taxpayers to estimate the sensitivity of taxable income to changes in tax rates on the basis of a comparison of the tax returns of the same individual taxpayers before and after the 1986 tax reform. The analysis emphasizes that the response of taxable income involves much more than a change in the traditional measures of labor supply. The evidence shows an elasticity of taxable income with respect to the marginal net-of-tax rate that is at least one and could be substantially higher. The implications for recent tax rate changes are discussed.
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Citations
Cited by
Income Inequality in the United States, 1913-1998
Piketty, T., & Saez, E. (2003) · The Quarterly Journal of Economics · doi:10.1162/00335530360535135 · Cited by 3,769
The elasticity of taxable income: evidence and implications
Gruber, J., & Saez, E. (2002) · Journal of Public Economics · doi:10.1016/s0047-2727(01)00085-8 · Cited by 990
Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
Piketty, T., Saez, E., & Stantcheva, S. (2014) · American Economic Journal: Economic Policy · doi:10.1257/pol.6.1.230 · Cited by 713
Zhang, S., Wu, Z., Wang, Y., & Hao, Y. (2021) · Journal of Environmental Management · doi:10.1016/j.jenvman.2021.113159 · Cited by 659
Tax bases, tax rates and the elasticity of reported income
Kopczuk, W. (2005) · Journal of Public Economics · doi:10.1016/j.jpubeco.2004.12.005 · Cited by 315
Can financial incentives reduce the baby gap? Evidence from a reform in maternity leave benefits
Raute, A. (2019) · Journal of Public Economics · doi:10.1016/j.jpubeco.2018.07.010 · Cited by 247
(2010) · RePEc: Research Papers in Economics · Cited by 221
Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications
Saez, E. (2004) · Tax Policy and the Economy · doi:10.1086/tpe.18.20061888 · Cited by 120
Metadata
- Authors
- Feldstein, M.
- Venue
- Journal of Political Economy
- Publisher
- University of Chicago Press
- Published
- 1995-06
- Volume
- 103
- Issue
- 3
- Pages
- 551-572
- ISSN
- 0022-3808 (ISSN-L)
- 1537-534X
- OpenAlex
- W2891562321
- Cited by
- 881
- References
- 0
- FWCI
- 28.09
- Type
- journal article
- Language
- en
- Open access
- green
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Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
