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  1. 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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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe

     

    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

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    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)
    Bemerkung(en):

    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 30, 2022 erstellt
  2. 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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    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe

     

    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

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    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