Are Elasticities of Taxable Income Rising? /
This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related tax evasion and avoidance opportunities could have raised elasticities of taxable income, which would imply lower optimal tax rates. The pape...
| Main Author: | |
|---|---|
| Other Authors: | , , |
| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2018.
|
| Series: | IMF Working Papers; Working Paper ;
No. 2018/132 |
| Online Access: | Full text available on IMF |