The Elasticity of Taxable Income with Respect to Marginal Tax Rates

Saez, E., Slemrod, J., & Giertz, S. H. (2012). The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review. Journal of Economic Literature, 50(1), 3-50.

Type

Journal article

Intellectual base

Primary research

Year

2012

Volume

50

Issue

1

Pages

3-50

DOI

10.1257/jel.50.1.3

DOI registrant

American Economic Association

Link

https://doi.org/10.1257/jel.50.1.3

Cited from

economics_finance

Cited by

1 citation across 1 artifact.

Each citation links to the sentence it supports in the citing article.

Primes

• Deadweight Loss
  • Taxable-income elasticity methodology: Saez, Slemrod, and Giertz (2012)

    This sourceSynthesizes the taxable-income-elasticity literature; DWL estimates depend critically on this elasticity, which varies sharply by income bracket and over time horizons (short- vs long-run).

    SupportedVerified against the publisher's abstract

    The work critically surveys the literature estimating the elasticity of taxable income with respect to marginal tax rates using tax return data, and supplies a theoretical framework setting out the assumptions under which that elasticity serves as a sufficient statistic for efficiency and optimal-tax analysis. That is the taxable-income-elasticity methodology the heading attaches to these authors. What the work supplies here is the survey and framework, not the elasticity magnitudes or the variation by income bracket and horizon that the citation line mentions.

    “This paper critically surveys the large and growing literature estimating the elasticity of taxable income with respect to marginal tax rates using tax return data.”

    Read by an automated reader; not a human review. How support was checked

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