Shifting and other problems with taxable income elasticity Joel Slemrod’s contributions to what we know about taxing ourselves Wojciech Kopczuk
By: Kopczuk, Wojciech
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Contributor(s): Slemrod, Joel B.
Material type: 
ArticleSubject(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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| OP 233/2025/3-1 Do local tax preparers strengthen the influence of tax policy on individual behavior? | OP 233/2025/3-2 Only connect! | OP 233/2025/3-3 Undeterred | OP 233/2025/3-4 Shifting and other problems with taxable income elasticity | OP 233/2025/3-5 Corporate tax shaming | OP 234 The American Economic Review | OP 234 The American Economic Review |
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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