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Shifting and other problems with taxable income elasticity Joel Slemrod’s contributions to what we know about taxing ourselves Wojciech Kopczuk

By: Kopczuk, Wojciech.
Contributor(s): Slemrod, Joel B.
Material type: ArticleArticleSubject(s): ELASTICIDAD IMPOSITIVA | RENTA | EVASION FISCAL | SISTEMA FISCAL | ESTADOS UNIDOS In: National Tax Journal v.78, n.3, September 2025, p. 751-766Summary: This note uses the taxable income elasticity framework to highlight and celebrate Joel Slemrod’s contributions to our understanding of the efficiency cost and behavioral consequences of taxation.
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This note uses the taxable income elasticity framework to highlight and celebrate Joel Slemrod’s contributions to our understanding of the efficiency cost and behavioral consequences of taxation.

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