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• W3125965185 abstract "Since Feldstein (1999), the most widely used method of calculating the excess burden of income taxation is to estimate the effect of tax rates on reported taxable income. This paper reevaluates the taxable income elasticity as a measure of excess burden when individuals can evade or avoid taxes. In many cases, part of the cost of evasion and avoidance reflects a transfer to another agent in the economy. I show that in such situations, excess burden depends on a weighted average of the taxable income and total earned income elasticities, with the weight determined by the marginal resource cost of sheltering income from taxation. This generalized formula implies that the efficiency cost of taxing high income individuals is not necessarily large despite evidence that their reported incomes are highly sensitive to tax rates." @default.
• W3125965185 created "2021-02-01" @default.
• W3125965185 creator A5051484328 @default.
• W3125965185 date "2008-03-01" @default.
• W3125965185 modified "2023-09-25" @default.
• W3125965185 title "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance" @default.
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• W3125965185 doi "https://doi.org/10.3386/w13844" @default.
• W3125965185 hasPublicationYear "2008" @default.
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