Are Elasticities of Taxable Income Rising?

Are Elasticities of Taxable Income Rising?
This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related tax evasion and avoidance opportunities could have raised elasticities of taxable income, which would imply lower optimal tax rates. The paper estimates elasticities of taxable income for... READ MORE...

Publication date: June 2018
ISBN 9781484361566
$18.00

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