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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| 其他作者: | , , |
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2018.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2018/132 |
| 在線閱讀: | Full text available on IMF |