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The elasticity of taxable income in the presence of intertemporal income shifting Aspen Gorry, Glenn Hubbard and Aparna Mathur

By: Gorry, Aspen .

Contributor(s): Hubbard, R. Glenn | Mathur, Aparna .

Material type: Article

ArticlePublisher: 2021Subject(s): BASE IMPONIBLE

| ELASTICIDAD IMPOSITIVA

| EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS

| JEFES DE EMPRESA

| POLITICA FISCAL

| MODELOS ECONOMETRICOS

In: National Tax Journal v. 74, n. 1, March 2021, p. 45-73Summary: This paper analyzes how traditional estimates of the elasticity of taxable income among top executives are influenced by the possibility of income deferral. We study the intertemporal shifting of executive compensation in response to changes in personal, corporate, and capital gains tax rates over the period 1992–2005. We separate the elasticity of taxable income into real and income-shifting responses. Most of the elasticity is due to an income-shifting (rather than a real) response. Understanding income shifting provides insight into the revenue and welfare implications of tax policy.

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This paper analyzes how traditional estimates of the elasticity of taxable income among top executives are influenced by the possibility of income deferral. We study the intertemporal shifting of executive compensation in response to changes in personal, corporate, and capital gains tax rates over the period 1992–2005. We separate the elasticity of taxable income into real and income-shifting responses. Most of the elasticity is due to an income-shifting (rather than a real) response. Understanding income shifting provides insight into the revenue and welfare implications of tax policy.

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The elasticity of taxable income in the presence of intertemporal income shifting Aspen Gorry, Glenn Hubbard and Aparna Mathur

By: Gorry, Aspen.

Contributor(s): Hubbard, R. Glenn | Mathur, Aparna.

Browsing IEF Shelves Close shelf browser

By: Gorry, Aspen .

Contributor(s): Hubbard, R. Glenn | Mathur, Aparna .