The elasticity of taxable income is a key parameter in tax policy analysis. To examine the
large variation found in the literature of taxable and broad income elasticities, I conduct a …

The elasticity of taxable income is vital when predicting the effect of taxes. Bunching at
kinks/notches has been used to estimate this elasticity. We show that when the preference …

This paper estimates the elasticity of labor supply at the intensive margin by applying the
latest estimation strategies from the elasticity of taxable income literature to administrative …

We revisit the identification of behavioral responses to tax reforms and develop a new
approach for graphical validation and representation of treatment effects. We show that the …

This article surveys the development of nonparametric models and methods for estimation of
choice models with nonlinear budget sets. The discussion focuses on the budget set …

We exploit a recent Swedish tax reform, implying higher marginal tax rates for the top 5% of
the earnings distribution, to learn about earnings responses to higher taxes. Using a simple …

We explore elasticity heterogeneity in the estimation of the elasticity of taxable income (ETI)
and propose potentially valid instruments. We show that previously used instruments are not …

We theoretically express the Laffer tax rate on capital income as a function of the elasticities
of capital income (the" direct" elasticity) and of labor income (the" cross" elasticity) with …

This paper assesses a possible explanation for the global downward trend in top personal
income tax rates over the last decades: globalization and the related tax evasion and …

This paper is about the nonparametric regression of a choice variable on a nonlinear budget
set under utility maximization with general heterogeneity, ie in the random utility model …