METHODOLOGICAL ISSUES IN MEASURING AND INTERPRETING TAXABLE INCOME ELASTICITIES
Author:
- Joel SlemrodJSJoel Slemrod
- 1 December 1998
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 51 (4) , 773-788
Abstract
Because the response of taxable income to the income tax rate captures all of the responses to taxation, it holds the promise of more accurately summarizing the marginal efficiency cost of taxation...Keywords
This publication has 1 reference indexed in Scilit:
- TAX REFORM AND REALIZATIONS OF CAPITAL GAINS IN 1986National Tax Journal, 1994