Tax Bases, Tax Rates and the Elasticity of Reported Income

By W. Kopczuk. 2005

328 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/c6f3bb4b5e67c8e2b519a34785359215a6599225

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

In Gender Studies

Citations in the corpus

Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences (2014, unknown): “For example, see Kopczuk (2003, 2005), Moffitt and Wilhelm (2000), and Saez et al. (2010), among others.”
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods (2016, unknown): “See Kopczuk (2005) and Kawano and Slemrod (2012) for discussion of these difficulties even when examining Western European countries that have much better coverage of data at both the micro- and macro-levels than Eastern European countries.”
Estimating Taxable Income Responses using Danish Tax Reforms (2014, background): “For example, Kopczuk (2005) proposes a specification that includes the change in income in the year prior to the reform, − −1, as a proxy for transitory income components, along with the lagged income level −1 as a proxy for the permanent income level.”
Marginal deadweight loss when the income tax is nonlinear (2019, background): “An important ingredient in modern studies of the deadweight loss of taxes is the estimation of a (Hicksian) taxable income supply function (Gruber and Saez, 2002; Kopczuk, 2005; Saez, 2010; Saez, Slemrod, and Giertz, 2009).”
The Effect of Patient Cost Sharing on Utilization, Health, and Risk Protection (2014, unknown): “[8] Carpenter, Christopher, and Carlos Dobkin.”
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).”
Tariffs, enforcement, and customs evasion: Evidence from India ☆ (2008, unknown): “Kopczuk (2005) establishes that the elasticity of reported income varies systematically with the tax base.”
"Jobs and Income Growth of Top Earners and the Causes of Changing Income Inequality: Evidence from U.S. Tax Return Data." (2012, unknown): “…is first differenced, we are including the lagged change in income as one method of controlling for transitory fluctuations in income and mean‐reversion – this is similar to the approach, for example, in Kopczuk (2005) and Heim (2009), though those papers also included lagged income as a regressor.”