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:
Online Access: Fulltext
Database: Social Sciences Citation Index
Web of Knowledge
Web of Science - Social Sciences Citation Index – 2019
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