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
Main Author: Rubolino, Enrico
Format: Paper
Language: English
Place of publication: Stockholm, Sweden Research Institute of Industrial Economics 2017
Data of publication: 2017
Series: IFN working paper
Online Access: available in Bonn?
Database: ECONIS
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