Methodological issues in measuring and interpreting taxable income elasticities.: An article from: National Tax Journal

by Joel Slemrod

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This digital document is an article from National Tax Journal, published by National Tax Association on December 1, 1998. The length of the article is 8907 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: Because the response of taxable income to the income tax rate captures all of the responses to taxation, it holds the promise of more accurately summarizing the marginal efficiency cost of taxation than a narrower measure of taxpayer response such as the labor supply elasticity. The promise does, though, come with problems and caveats. This paper reviews the key issues in empirically measuring the taxable income elasticity and in using it to evaluate tax reform. I stress the idea that the taxable income elasticity is a matter of government policy, rather than an immutable parameter, and note the importance of looking for revenue offsets in other tax bases and other time periods.

Citation Details
Title: Methodological issues in measuring and interpreting taxable income elasticities.
Author: Joel Slemrod
Publication: National Tax Journal (Refereed)
Date: December 1, 1998
Publisher: National Tax Association
Volume: 51 Issue: 4 Page: 773(1)

Distributed by Thomson Gale

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