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...

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Hlavní autor: Klemm, Alexander
Další autoři: Liu, Li, Mylonas, Victor, Wingender, Philippe
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2018.
Edice:IMF Working Papers; Working Paper ; No. 2018/132
On-line přístup:Full text available on IMF

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