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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| 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 |
| Subjects: | |
| Online Access: |
Fulltext |
| Database: | EconStor Database information Databases - DBIS |