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Cited by 1,299

The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.

The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review

Saez, Emmanuel, Slemrod, Joel, Giertz, Seth H·2012·Journal of Economic Literature
DOI 10.1257/jel.50.1.3
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Abstract

This paper critically surveys the large and growing literature estimating the elasticity of taxable income with respect to marginal tax rates using tax return data. First, we provide a theoretical framework showing under what assumptions this elasticity can be used as a sufficient statistic for efficiency and optimal tax analysis. We discuss what other parameters should be estimated when the elasticity is not a sufficient statistic. Second, we discuss conceptually the key issues that arise in the empirical estimation of the elasticity of taxable income using the example of the 1993 top individual income tax rate increase in the United States to illustrate those issues. Third, we provide a critical discussion of selected empirical analyses of the elasticity of taxable income in light of the theoretical and empirical framework we laid out. Finally, we discuss avenues for future research. (JEL H24, H31, J22)

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Cited by

Metadata

Authors
Saez, E., Slemrod, J., & Giertz, S. H.
Venue
Journal of Economic Literature
Publisher
American Economic Association
Published
2012-03-01
Volume
50
Issue
1
Pages
3-50
ISSN
0022-0515 (ISSN-L)
DOI
10.1257/jel.50.1.3
OpenAlex
W2102963250
Cited by
1,299
References
3
FWCI
268.91
Type
journal article
Language
en
Open access
closed

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