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 …

In the effort to improve the harmonization of Nigerian tax systems, the Federal Inland
Revenue Service Board introduced an electronic tax filing system. Such an e-filing system …

We study how taxable income responds to changes in marginal tax rates, using as a main
source of identifying variation three large reforms to the Spanish personal income tax …

This paper models the connection between tax revenue and marginal tax rates in modern
personal income taxes. In so doing, new analytical expressions for the elasticity of tax …

Dada la capacidad normativa de que disponen las CCAA de régimen común y foral en el
IRPF,¿ puede aumentar la descentralización fiscal el bienestar social? Para valorarlo, nos …

This paper characterises the Laffer curve of each individual taxpayer in a schedular multi-
rate income tax with income shifting. Analytical expressions for the revenue-maximising tax …

Este artículo estudia la curva de Laffer del impuesto sobre la renta personal desde un
enfoque microeconómico. Después de presentar su definición y su fundamentación …

The aim of this paper is to analyse how Spanish taxpayers responded to the introduction of
the dual personal income tax model in 2007. The authors estimate the elasticity of taxable …

This paper estimates the elasticity of taxable income (ETI) for Spain. Using the bunching
approach and administrative tax data from 2008 to 2017, we find evidence of bunching at …

This study examines the effect of an income tax reform on wages. An Israeli reform
implemented in 2003–2009 reduced individuals' marginal income tax rate by 7–17 …