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- W1520994673 abstract "Abstract We estimate the elasticity of reported income with respect to tax rates for high earners using sub‐national variation across Canadian provinces. We argue this allows for better identification of tax elasticities than the existing literature. We find that elasticities of reported income at the provincial level are large for incomes in the top 1%, but small for lower earners. There are strong indications that the response happens both through earned and capital income. While our estimated elasticities are large, changes in tax rates cannot explain much of the overall long‐run trend of higher income concentration in Canada." @default.
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- W1520994673 date "2015-05-01" @default.
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- W1520994673 title "Taxation and top incomes in Canada" @default.
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- W1520994673 doi "https://doi.org/10.1111/caje.12139" @default.
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