The elasticity of taxable income and income-shifting: what is “real” and what is not?
The elasticity of taxable income and income-shifting: what is “real” and what is not?
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应税收入和收入转移的弹性：什么是“真实的”，什么不是？
DOI：
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发表时间：
2014
影响因子：
1
通讯作者：
Tuomas Matikka
中科院分区：
文献类型：
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作者：
J. Harju;Tuomas Matikka
以往的文献表明，所得税显着影响高收入者和企业主的行为。然而，目前尚不清楚到底有多少反应是由于实体经济活动的变化，有多少是由于避税造成的。在本文中，我们区分了实际反应和税基之间的收入转移。我们表明，分离收入转移反应可以在很大程度上影响所得税的福利分析。在芬兰企业主的实证例子中，我们发现收入转移占应税收入整体弹性的大部分，这显着降低了边际超额负担。
Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in real economic activity, and how much is caused by tax avoidance. In this paper, we distinguish between real responses and income-shifting between tax bases. We show that separating income-shifting responses can largely affect the welfare analysis of income taxation. In our empirical example of Finnish business owners, we find that income-shifting accounts for a majority of the overall elasticity of taxable income, which significantly decreases the marginal excess burden.
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
DOI：
10.1016/j.jpubeco.2015.10.001
发表时间：
2017
期刊：
CESifo: Public Finance (Topic)
影响因子：
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作者：
Doerrenberg;Peichl;Siegloch
通讯作者：
Siegloch