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Trends and gradients in top tax elasticities

cross-country evidence, 1900-2014

Enrico Rubolino (Uppsala University), Daniel Waldenström (IFN, Paris School of Economics, CEPR and IZA) ; IZA, Institute of Labor Economics

We compile data spanning the period 1900–2014 and up to 30 countries to study long-run patterns in the tax elasticity of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before 1950, virtually zero during the postwar era up to 1980 and have...

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Bibliographic details
Volume: no. 10667
Main Author: Rubolino, Enrico
Waldenström, Daniel
Format: eBook
Language: English
Related: Forschungsinstitut zur Zukunft der Arbeit ¬[Herausgebendes Organ]
Ort : Verlag : ErscheinungsdatumBonn, Germany : IZA Institute of Labor Economics : March 2017
Extent: 1 Online-Ressource (73 Seiten) : Diagramme
Umfang: (Dateityp; Kodierungsformat)Textdatei; PDF
Series: Discussion paper ; no. 10667
Links: Fulltext
HBZ-ID: HT019302466 » further libraries in North Rhine-Westphalia
Database: ULB Bonn