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The Optimal Elasticity of Taxable Income. (2000). Slemrod, Joel ; Kopczuk, Wojciech.
In: NBER Working Papers.
RePEc:nbr:nberwo:7922.

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Cited: 23

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  1. Tax reform and the political economy of the tax base. (2018). Ilzetzki, Ethan.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:88182.

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  2. Optimal Redistribution with a Shadow Economy. (2018). Rojas, Luis ; Doligalski, Pawel.
    In: Bristol Economics Discussion Papers.
    RePEc:bri:uobdis:18/695.

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  3. Taxing the Rich. (2017). plantin, guillaume ; Landin, Augustin .
    In: Sciences Po publications.
    RePEc:spo:wpmain:info:hdl:2441/6poqlonjhj8fdpldq7rs4pqcu9.

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  4. Frictions and taxpayer responses: evidence from bunching at personal tax thresholds. (2017). Roantree, Barra ; Browne, James ; Phillips, David ; Adam, Stuart.
    In: IFS Working Papers.
    RePEc:ifs:ifsewp:17/14.

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  5. Small Firms and Presumptive Tax Regimes in Chile: Tax Avoidance and Equity. (2016). Agostini, Claudio.
    In: Working Papers.
    RePEc:uai:wpaper:wp_049.

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  6. Problematic response margins in the estimation of the elasticity of taxable income. (2016). Thoresen, Thor ; Berg, Kristoffer .
    In: Discussion Papers.
    RePEc:ssb:dispap:851.

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  7. A positive theory of tax reform. (2015). Ilzetzki, Ethan.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:86283.

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  8. A Positive Theory of Tax Reform. (2015). Ilzetzki, Ethan.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:10922.

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  9. A Positive Theory of Tax Reform. (2015). Ilzetzki, Ethan.
    In: Discussion Papers.
    RePEc:cfm:wpaper:1526.

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  10. Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes. (2013). Slemrod, Joel ; Muehlegger, Erich ; Marion, Justin ; Kopczuk, Wojciech.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:19410.

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  11. Quantification of factors influencing the difference in household income in the Czech Republic. (2013). Kvialova, Jolana ; Irok, Jan.
    In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis.
    RePEc:mup:actaun:actaun_2013061040995.

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  12. Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas. (2013). Sanz, Ismael ; Sanz-Sanz, Jose Felix ; Labrador, Ismael Sanz .
    In: Macroeconomía del Desarrollo.
    RePEc:ecr:col037:5367.

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  13. Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities. (2012). Stantcheva, Stefanie ; Saez, Emmanuel ; Piketty, Thomas.
    In: 2012 Meeting Papers.
    RePEc:red:sed012:78.

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  14. Reconciling Micro and Macro Labor Supply Elasticities: A Structural Perspective. (2012). Keane, Michael ; Rogers, Richard.
    In: Economics Series Working Papers.
    RePEc:oxf:wpaper:2012-w12.

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  15. Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities. (2011). Stantcheva, Stefanie ; Saez, Emmanuel ; Piketty, Thomas.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:8675.

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  16. Optimal Tax Design and Enforcement with an Informal Sector. (2008). Boadway, Robin ; Sato, Motohiro.
    In: Queen's Economics Department Working Papers.
    RePEc:ags:quedwp:273644.

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  17. A Sensitivity Analysis of the Elasticity of Taxable Income: Working Paper 2005-01. (2005). Giertz, Seth.
    In: Working Papers.
    RePEc:cbo:wpaper:16237.

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  18. The effect of marginal tax rates on income: a panel study of bracket creep. (2003). Saez, Emmanuel.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:87:y:2003:i:5-6:p:1231-1258.

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  19. Taxable Income Responses to Tax Changes - A Panel Analysis of the 1990/91 Swedish Reform. (2002). Selen, Jan.
    In: Working Paper Series.
    RePEc:hhs:fiefwp:0177.

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  20. Redistribution when avoidance behavior is heterogeneous. (2001). Kopczuk, Wojciech.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:81:y:2001:i:1:p:51-71.

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  21. Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform. (1999). Goolsbee, Austan.
    In: Brookings Papers on Economic Activity.
    RePEc:bin:bpeajo:v:30:y:1999:i:1999-2:p:1-64.

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  22. Methodological Issues in Measuring and Interpreting Taxable Income Elasticities. (1998). Slemrod, Joel.
    In: National Tax Journal.
    RePEc:ntj:journl:v:51:y:1998:i:n._4:p:773-88.

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  23. Methodological Issues in Measuring and Interpreting Taxable Income Elasticities. (1998). Slemrod, Joel.
    In: National Tax Journal.
    RePEc:ntj:journl:v:51:y:1998:i:4:p:773-88.

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References

References cited by this document

  1. Atkinson, A. B. & Stiglitz, J. E. (1980), Lectures on Public Economics, McGraw-Hill Book Co., London; New York.
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  2. Auten, G. & Carroll, R. (1999), `The eect of income taxes on household behavior, Review of Economics and Statistics 81(4), 681--693.
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  3. Cremer, H. & Gahvari, F. (1993), `Tax evasion and optimal commodity taxation, Journal of Public Economics 50(2), 261--275.

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  12. Okun, A. M. (1975), Equality and Eciency: The Big Tradeo, The Brookings Institution, Washington, D.C.
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  13. Slemrod, J. (1994), `Fixing the leak in Okuns bucket. Optimal progressivity when avoidance can be controlled, Journal of Public Economics 55(1), 41--51.

  14. Slemrod, J. (1998), `Methodological issues in measuring and interpreting taxable income elasticities, National Tax Journal.

  15. Slemrod, J. (forthcoming), `A general model of the behavioral response to taxation, International Tax and Public Finance. Wilson, J. D. (1989), `On the optimal tax base for commodity taxation, American Economic Review 79(5), 1196--1206.

  16. Yitzhaki, S. (1979), `A note on optimal taxation and administrative costs, American Economic Review 69(3), 475--480.

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  1. Tax Incidence in the Presence of Tax Evasion. (2014). Duncan, Denvil ; Doerrenberg, Philipp.
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  2. Itemised deductions: a device to reduce tax evasion. (2014). Piolatto, Amedeo.
    In: Working Papers.
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  3. Optimal Sales Tax Rebates and Tax Enforcement Consumers. (2013). Mattos, Enlinson ; Arbex, Marcelo.
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  4. Optimal taxes on wealth and consumption in the presence of tax evasion. (2013). Eckerstorfer, Paul ; Brunner, Johann ; Pech, Susanne .
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  5. Tax evasion and optimal environmental taxes. (2013). Liu, Antung Anthony .
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  6. Redistribution and Tax Evasion: an Asymmetric Information Approach. (2013). TIMPANO, FRANCESCO ; Platoni, Silvia.
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  8. On the value of randomization. (2012). Laroque, Guy ; Gauthier, Stephane.
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  9. An evasive topic: theorizing about the hidden economy. (2012). Sandmo, Agnar.
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  10. Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?. (2012). Peichl, Andreas ; Fuest, Clemens ; Duncan, Denvil ; Doerrenberg, Philipp.
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  11. A Revenue-raising Government Taxing a Firm with Private Information. (2012). Antelo, Manel.
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  12. Nice guys finish last: are people with higher tax morale taxed more heavily?. (2012). Peichl, Andreas ; Fuest, Clemens ; Duncan, Denvil ; Doerrenberg, Philipp.
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  13. Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?. (2012). Peichl, Andreas ; Fuest, Clemens ; Duncan, Denvil ; Doerrenberg, Philipp.
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  14. The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion. (2011). Goerke, Laszlo.
    In: University of Tuebingen Working Papers in Economics and Finance.
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  15. Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion. (2010). Pech, Susanne ; Eckerstorfer, Paul ; Brunner, Johann.
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  18. Optimal taxation in the presence of tax evasion: Expected utility versus prospect theory. (2010). Dhami, Sanjit ; al-Nowaihi, Ali.
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  20. Bribes and Business Tax Evasion. (2009). Joulfaian, David.
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  21. Voting over taxes: the case of tax evasion. (2009). Traxler, Christian.
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  26. Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance. (2008). Watrin, Christoph ; Ullmann, Robert .
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