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  1. Taxpayer responsiveness to taxation
    evidence from bunching at kink points of the South African income tax schedule
    Autor*in: Bell, Neryvia Pillay
    Erschienen: 5 February 2021
    Verlag:  Economic Research and Statistics Department, South African Reserve Bank, Pretoria

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 655
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: South African Reserve Bank working paper series ; WP, 21, 02
    Schlagworte: bunching; elasticity of taxable income; South Africa
    Umfang: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  2. Marginal tax changes with risky investment
    Autor*in: Macnamara, Patrick; Rossi, Raffaele; Pidkuyko, Myroslav
    Erschienen: 2021
    Verlag:  Banco de España, Madrid

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Documentos de trabajo / Banco de España, Eurosistema ; no. 2116
    Schlagworte: risky investment; elasticity of taxable income; life-cycle; entrepreneurs; structural estimation
    Umfang: 1 Online-Ressource (circa 46 Seiten), Illustrationen
  3. The elasticity of taxable income: a meta-regression analysis
    Autor*in: Neisser, Carina
    Erschienen: February 2021
    Verlag:  ECONtribute, Bonn

    The elasticity of taxable income (ETI) is a key parameter in tax policy analysis. To examine the large variation found in the literature of taxable and broad income elasticities, I conduct a comprehensive meta-regression analysis using information... mehr

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    The elasticity of taxable income (ETI) is a key parameter in tax policy analysis. To examine the large variation found in the literature of taxable and broad income elasticities, I conduct a comprehensive meta-regression analysis using information from 61 studies containing 1,720 estimates. My findings reveal that estimated elasticities are not immutable parameters. They are correlated with contextual factors and the choice of the empirical specification influences the estimated elasticities. Finally, selective reporting bias is prevalent, and the direction of bias depends on whether deductions are included in the tax base.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/231492
    Schriftenreihe: ECONtribute discussion paper ; no. 067
    Schlagworte: Einkommensteuer; Einkommensverteilung; Elastizität; Meta-Analyse; Regressionsanalyse; elasticity of taxable income; income tax; behavioural response; meta-regression analysis
    Umfang: 1 Online-Ressource (circa 67 Seiten), Illustrationen
  4. Intertemporal income shifting and the taxation of business owner-managers
    Autor*in: Miller, Helen; Pope, Thomas; Smith, Kate
    Erschienen: [2021]
    Verlag:  Institute for Fiscal Studies, [London]

    We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short-term and... mehr

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    DS 141
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    We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short-term and helps prevent volatile incomes being taxed more heavily under progressive personal taxes. The remainder reflects systemic profit retention over long periods to take advantage of lower tax rates, including preferential treatment of capital gains. We find no evidence that this tax-induced retention increases business investment. It does, however, substantially reduce the tax revenue raised from high income business owners.

     
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    Weitere Identifier:
    hdl: 10419/254250
    Schriftenreihe: Working paper / lnstitute for Fiscal Studies ; 21, 49
    Schlagworte: income shifting; elasticity of taxable income; owner-managers; closely held business; dividend taxation; capital gains
    Umfang: 1 Online-Ressource (circa 71 Seiten), Illustrationen
  5. Marginal tax rates and income in the long run
    evidence from a structural estimation
    Autor*in: Macnamara, Patrick; Pidkuyko, Myroslav; Rossi, Raffaele
    Erschienen: [2022]
    Verlag:  School of Social Sciences, The University of Manchester, Manchester

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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Auflage/Ausgabe: Updated January 2022
    Schriftenreihe: Economics discussion paper series / The University of Manchester ; EDP-21, 05
    Schlagworte: marginal tax rate changes; elasticity of taxable income; life-cycle; entrepreneurs; structural estimation
    Umfang: 1 Online-Ressource (circa 60 Seiten), Illustrationen
  6. Transfer benefits, implicit taxes, and the earnings of welfare recipients
    evidence from public assistance programs in Japan
    Autor*in: Hayashi, Masayoshi
    Erschienen: April 2021
    Verlag:  [CIRJE, Faculty of Economics, University of Tokyo], [Tokyo]

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Array ; CIRJE-F-1164
    Schlagworte: public assistance; elasticity of taxable income; welfare effects; labor supply
    Umfang: 1 Online-Ressource (circa 23 Seiten), Illustrationen
  7. The elasticity of taxable income of low-income earners
    bunching evidence from Spain
    Autor*in: Gamarra, Ana; Sanz, José Félix; Arrazola Vacas, María
    Erschienen: 2022
    Verlag:  SSRN, [S.l.]

    This paper estimates the elasticity of taxable income (ETI) for Spain. Using the bunchingapproach and administrative tax data from 2008 to 2017, we find evidence of bunching atthe first tax kink (ETI=0.7) and missing mass around the second tax kink... mehr

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    This paper estimates the elasticity of taxable income (ETI) for Spain. Using the bunchingapproach and administrative tax data from 2008 to 2017, we find evidence of bunching atthe first tax kink (ETI=0.7) and missing mass around the second tax kink (ETI=0.4). Eventhough we detect heterogeneity in responses depending on taxpayers' personal and familycircumstances, bunching and missing mass are mostly related to labour income. The mainmechanism of response for bunching is associated with the use of certain deductions andallowances, while missing mass is driven by the phase-out region of a targeted deduction forlabour income

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Melbourne Institute Working Paper ; No. 18/22
    Schlagworte: personal income tax; elasticity of taxable income; bunching; missing mass; deduction behaviour
    Umfang: 1 Online-Ressource (30 p)
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    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 30, 2022 erstellt
  8. The Individual Laffer Curve
    Evidence from the Spanish Income Tax
    Autor*in: Gamarra, Ana; Sanz, José Félix; Arrazola Vacas, María
    Erschienen: [2023]
    Verlag:  SSRN, [S.l.]

    This paper characterises the Laffer curve of each individual taxpayer in a schedular multirate income tax with income shifting. Analytical expressions for the revenue-maximising tax rate and the revenue-maximising elasticity are provided for the... mehr

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    This paper characterises the Laffer curve of each individual taxpayer in a schedular multirate income tax with income shifting. Analytical expressions for the revenue-maximising tax rate and the revenue-maximising elasticity are provided for the individual taxpayer and the aggregate population, as well as new estimates of the Elasticity of Taxable Income (ETI). Applying these to the Spanish income tax demonstrates that 49.46% (58.49%) of the taxpaying population in the non-savings tax base (savings tax base) is on the "prohibitive" side ("normal" side) of the Laffer curve. On average, these taxpayers are 6.59 points (24.73 points) above (below) the maximum of the Laffer curve. The fraction of total tax revenue lost through behavioural responses amounts to 53.77%. However, this fraction varies by population subgroup and decreases when we account for income-shifting responses, suggesting the presence of fiscal externalities in the Spanish PIT

     
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    Schriftenreihe: Melbourne Institute Working Paper ; No. 05/23
    Schlagworte: personal income tax; Laffer curve; tax revenue; elasticity of taxable income
    Weitere Schlagworte: Array
    Umfang: 1 Online-Ressource (30 p)
    Bemerkung(en):

    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 20, 2023 erstellt
  9. Market behaviour versus tax planning responses to changes in marginal income tax rates among older couples
    Autor*in: Messacar, Derek
    Erschienen: November 19, 2018
    Verlag:  Statistics Canada, [Ottawa]

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9780660275864
    Weitere Identifier:
    11F0019M-No. 410
    Schriftenreihe: Analytical Studies Branch research paper series ; no. 410
    Research paper / Statistics Canada
    Schlagworte: pension income; elasticity of taxable income; tax planning; income splitting; bunching; empirical density design
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  10. The elasticity of taxable income for the self-employed
    heterogeneity across reforms and income levels
    Autor*in: Bosch, Nicole; Boer, Henk-Wim de
    Erschienen: June 2017
    Verlag:  CPB Netherlands Bureau for Economic Policy Analysis, The Hague

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789058337771
    Schriftenreihe: CPB discussion paper ; 354
    Schlagworte: Time allocation; self-employed; elasticity of taxable income
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen