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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| 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 |
| Subjects: | |
| Online Access: | available in Bonn? |
| Database: | ECONIS Database information Databases - DBIS |