| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP11935 |
| DP11935 Trends and gradients in top tax elasticities: Cross-country evidence, 1900-2014 | |
| Daniel Waldenstrom; Enrico Rubolino | |
| 发表日期 | 2017-03-24 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | We compile data spanning the period 1900–2014 and up to 30 countries to study long-run patterns in the tax elasticity of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before 1950, virtually zero during the postwar era up to 1980 and have thereafter increased to unprecedented levels. We document a strong income gradient in tax response within the top, underlining the importance to study even small top groups separately. Several mechanisms are investigated. Tax-driven income shifting between wage and capital income is important in the very top. Wars, financial crises, and country-specific effects and trends have bearing on top elasticities whereas standard macroeconomic factors and indicators of “real responses” do not. |
| 主题 | Economic History ; Public Economics |
| 关键词 | Taxation Income inequality |
| URL | https://cepr.org/publications/dp11935 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/540747 |
| 推荐引用方式 GB/T 7714 | Daniel Waldenstrom,Enrico Rubolino. DP11935 Trends and gradients in top tax elasticities: Cross-country evidence, 1900-2014. 2017. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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