The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada

By M. Sillamaa, M. Veall. 2001

185 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/c2ca60c38110f7f1e1b88574a7ef00ce15f21fa8

How researchers see this paper

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

In Economics and Econometrics

1. Soren Blomquist
2. H̊akan Selin
3. Jeffrey B. Liebman
4. C. Weber

In Gender Studies

1. Soren Blomquist
2. H̊akan Selin
3. Jeffrey B. Liebman
4. C. Weber

Citations in the corpus

• The Taxation of Executive Compensation (2000, background): “He claims that much of the apparent decline in taxable income for high-income taxpayers between 1992 and 1993 documented by Feldstein and Feenberg (1996) can be explained by execu tives shifting option gains into 1992 in order to avoid the higher marginal tax rates that went into effect in 1993.”
• Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates (2010, methodology): “In similarity with e.g. Auten and Carroll (1999), Sillamaa and Veall (2001), Aarbu and Thoresen (2001), Hansson (2007) and others, we let the set of individual characteristics be measured in the base period.”