Tax Bases, Tax Rates and the Elasticity of Reported Income

Topics:
Taxes
Tags:
Finance,
Financial Planning,
Free Trade,
Income,
Taxes
Source:
National Bureau of Economic Research

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Overview: Tax reforms usually change both tax rates and tax bases. Using a panel of income tax returns spanning the two major U.S. tax reforms of the 1980s and a number of smaller tax law changes, the paper finds that the elasticity of income reported on personal income tax returns depends on the available deductions. This highlights that this key behavioral elasticity is not a structural parameter but rather that it can be to some extent controlled by policy makers. The results suggest that base broadening reduces the marginal efficiency cost of taxation.

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Format: PDF | Size: 466KB | Date: Oct 2003 | Pages: 40

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