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...
|Place of publication:||
Bonn Institute of Labor Economics (IZA) 2017
|published in:||IZA Discussion Papers Vol. 10667|
|Data of publication:||2017|
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