Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900 2014

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: 10667
Main Author: Rubolino, Enrico
Waldenström, Daniel
Format: Paper
Language: English
Place of publication: Bonn Institute of Labor Economics (IZA) 2017
published in: IZA Discussion Papers Vol. 10667
Data of publication: 2017
Online Access: Fulltext
Database: EconStor
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