Trends and gradients in top tax elasticities: cross-country evidence, 1900-2014

We construct a cross-country dataset spanning 1900-2014 to estimate the tax elasticity of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium to low before 1950, dropped to almost zero during the postwar era and increased to unprecedented levels sinc...

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Bibliographic details
Volume:	26
Main Author:	Rubolino, Enrico Waldenstrom, Daniel
Format:	Journal Article
Language:	English
Zielgruppe:	Academic
Place of publication:	DORDRECHT SPRINGER 01.06.2019 Springer
published in:	International tax and public finance Vol. 26; no. 3; pp. 457 - 485
Data of publication:	2019-06-01
ISSN:	0927-5940 1573-6970
EISSN:	1573-6970
Discipline:	Economics Political Science
Subjects:	Economics Business & Economics Social Sciences SWEDEN Income inequality RATES RESPONSES TAXABLE INCOME DEADWEIGHT LOSS Taxation Economic history
Online Access:	Fulltext
Database:	Social Sciences Citation Index Web of Knowledge Web of Science - Social Sciences Citation Index – 2019 Web of Science CrossRef Academic OneFile (A&I only) Database information Databases - DBIS