Are Elasticities of Taxable Income Rising?
June 13, 2018
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Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Corporate income tax, Income tax systems, Marginal effective tax rate, National accounts, Personal income, Personal income tax, Tax policy, Taxes
Keywords: Corporate income tax, Cross-economy estimate, Elasticity of taxable income, Estimate ETI, ETI estimate, Income share, Income tax systems, Income tax tax rate, Marginal effective tax rate, Net-of-tax rate, OECD tax database, Optimal tax, Personal income, Personal income tax, Progressive Taxation, Tax competition, Tax policy rates database, Tax Progressivity, Tax purpose, Tax rate, Tax rate change, Tax schedule, WP
Publication Details
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Pages:
22
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Volume:
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DOI:
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Issue:
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Series:
Working Paper No. 2018/132
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Stock No:
WPIEA2018132
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ISBN:
9781484361566
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ISSN:
1018-5941
