The Effect of Marginal Tax Rates on Income: A Panel Study of 'Bracket Creep'

By Emmanuel Saez. 2003

196 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/0ce67fc601aa494e448e43861c5642dcffd18f0e

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. C. Weber
2. Koichiro Ito
3. D. Vuuren
4. Michiel Evers
5. M. Veall
6. J. Sallee
7. M. Sillamaa
8. Ruud A. De Mooij

In Economics and Econometrics

1. C. Weber
2. M. Veall
3. Koichiro Ito
4. D. Vuuren
5. Michiel Evers
6. J. Sallee
7. M. Sillamaa
8. Ruud A. De Mooij

In Gender Studies

1. C. Weber
2. Koichiro Ito
3. M. Veall
4. J. Sallee
5. M. Sillamaa
6. Ruud A. De Mooij
7. D. Vuuren
8. Michiel Evers

Citations in the corpus

• Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates (2010, unknown): “A similar point is emphasized in the concluding section of Saez (2003).”
• Public Provision of Private Goods and Nondistortionary Marginal Tax Rates (2009, unknown): “…own estimates indicated large welfare losses whereas many later studies arrived at estimates of the welfare loss that was larger than those obtained in preFeldstein studies, but considerably lower than the estimates obtained by Feldstein (Gruber and Saez, 2002, Saez, 2003, Kopczuk, 2005).”
• Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences (2014, methodology): “Without using an instrument for the log change in the net-of-tax rate, it is clearly endogenous because it is a function of taxable (6)For a comparison of these methods, see Saez et al. (2010). (7)Throughout the paper, difference-in-differences is synonymous with panel-based difference-in-difference”
• A Unified Welfare Analysis of Government Policies* (2019, unknown): “Saez (2003) finds an estimate of ✏ = 0.311.”
• The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada (2001, methodology): “These methods may include those that exploit the variation in tax rates due to tax bracket creep (Saez, 1999), other methods that use longer periods of time such as those of Navratil (1995) or Blundell, Duncan and Meghir (1998) (although these methods bring their own challenges, such as finding a su”
• The Wage Elasticity of Labour Supply: A Synthesis of Empirical Estimates (2008, methodology): “An example of a study making use of a ‘policy reform’ is Saez (2003), who uses the fact that an individual pays a higher marginal tax rate if his wage increases with the inflation rate, while the income tax brackets are fixed nominally.”
• Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications (2004, methodology): “19Piketty and Saez (2003) provide estimates of thresholds z̄ and average incomes z corresponding to various fractiles within the top decile of the U.S. income distribution from 1913 to 2000, allowing a straightforward estimation of the parameter a for any year and income threshold.”
• Taxing Capital? Not a Bad Idea After All! (2009, unknown): “3 Saez (2003) carries out an empirical investigation into the link between marginal taxes and income elasticity of the rich.”
• What Explains the Variation in Estimates of Labour Supply Elasticities? (2006, unknown): “ Saez (2003) reports elasticities based on a sample containing both men and women and it is therefore classified as ‘both’”
• The Economics of Attribute-Based Regulation: Theory and Evidence from Fuel Economy Standards (2017, methodology): “Saez (1999) and Saez (2010) estimate the income elasticity of taxpayers in the U.”