The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns

Autor/in	Heim, Bradley T.
Titel	The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns
Quelle	In: Journal of Policy Analysis and Management, 28 (2009) 1, S.147-163 (17 Seiten) PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0276-8739
DOI	10.1002/pam.20406
Schlagwörter	Tax Credits; Income; Taxes; Federal Legislation; Public Policy; Statistical Analysis; Computation; Economic Factors + Suchen Sie Ihr Suchwort? Steuerermäßigung; Einkommen; Abgabe; Bundesrecht; Öffentliche Ordnung; Statistische Analyse; Ökonomischer Faktor
Abstract	This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall, and that the elasticity of a broader measure of income falls between 0.1 and 0.2 overall, with substantially higher elasticities for taxpayers reporting income in excess of $500,000. (Contains 6 tables and 24 footnotes.) (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10