Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland
Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland
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应税收入弹性和行为反应的剖析：来自芬兰的证据
DOI：
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发表时间：
2014
期刊：
影响因子：
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通讯作者：
Tuomas Matikka
中科院分区：
文献类型：
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作者：
Tuomas Matikka
本文使用了1995 - 2007年芬兰的大量面板数据来分析应税收入弹性（ETI）。我使用单一市政所得税率的个别变化作为边际税率总体变化的工具。这一工具不是个人收入的函数，而个人收入是应纳税收入模式中外源工具的基础。一般来说，以前研究中使用的仪器不具有此功能。此外，我估计行为反应使用较小的子组成部分的应税收入，如工作时间，福利和税收减免。在文献中很少对整个ETI进行“解剖”。结果表明，芬兰的平均ETI估计值为0.35 - 0.60，这取决于经验规范和区域控制程度。子成分分析表明，无论是工作努力还是劳动力供给积极响应税收变化。相比之下，附加福利和应税收入的扣除似乎可能会产生更大的影响。本文的新版本已发表在VATT工作文件系列：应纳税收入的弹性：来自芬兰市政所得税税率变化的证据，VATT WP 69，18.12.2015。
This paper uses extensive Finnish panel data from 1995–2007 to analyze the elasticity of taxable income (ETI). I use individual changes in flat municipal income tax rates as an instrument for the overall changes in marginal tax rates. This instrument is not a function of individual income, which is the basis for an exogenous instrument in the taxable income model. In general, instruments used in previous studies do not have this feature. Furthermore, I estimate behavioral responses using smaller subcomponents of taxable income, such as working hours, fringe benefits and tax deductions. This 'anatomy' of overall ETI has rarely been studied in the literature. The results show that the average ETI estimate in Finland is 0.35–0.60, depending on the empirical specification and the degree of regional controlling. Subcomponent analysis suggests that neither work effort nor labor supply respond actively to tax changes. In contrast, it seems that fringe benefits and deductions from taxable income might have a larger effect. A new version of this paper has been published in VATT Working Paper series: The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland, VATT WP 69, 18.12.2015.
DOI：
10.1093/qje/qjr013
发表时间：
2011-05-01
期刊：
The quarterly journal of economics
影响因子：
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作者：
Chetty R;Friedman JN;Olsen T;Pistaferri L
通讯作者：
Pistaferri L