The Elasticity of Taxable Income
A Meta-Regression Analysis
Bibliographic Data
| ID | 9707513 |
|---|---|
| Authors | Carina Neisser (0000-0002-9416-9506, University of Cologne, ECONtribute, IZA Bonn & ZEW Mannheim, Germany, corresponding author) |
| Year | 2021 |
| Volume | 131 |
| Issue | 640 |
| Pages | 3365-3391 |
| Publication date | 2021-11-08 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | The Economic Journal (JOURNAL) |
| Journal identifiers | ISSN: 0013-0133 • E-ISSN: 1468-0297 |
| Publisher | Oxford University Press (PUBLISHER • GB) |
| DOI | 10.1093/ej/ueab038 |
| OpenAlex | W3158449335 |
| Language | EN |
| Citations received | 4 |
| References cited | 33 |
The elasticity of taxable income is a key parameter in tax policy analysis. To examine the large variation found in the literature of taxable and broad income elasticities, I conduct a comprehensive meta-regression analysis using information from 61 studies containing 1,720 estimates. My findings reveal that estimated elasticities are not immutable parameters. They are correlated with contextual factors and the choice of the empirical specification influences the estimated elasticities. Finally, selective reporting bias is prevalent, and the direction of bias depends on whether deductions are included in the tax base
Econometrics · Economics · Elasticity (physics · Meta-analysis · Meta-regression · Regression · Regression analysis · Statistics · Taxable income · Accounting · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Mathematics · Taxation and Compliance Studies
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| Unique citing works | 4 |
|---|---|
| Citations per year | 2 |
| Citation span | 2024 - 2026 (3) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 4 |