000			01524nab a2200265 c 4500
999			_c138599 _d138599
003			ES-MaIEF
005			20230118185513.0
007			ta
008			180730s2018 uk ||||| |||| 00| 0|eng d
040			_cES-MaIEF
100	1		_966343 _aMatikka, Tuomas
245		0	_aElasticity of taxable income _bevidence from changes in municipal income tax rates in Finland _c Tuomas Matikka
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThe elasticity of taxable income (ETI) is a key parameter in income tax analysis, in terms of both efficiency and tax revenue. In this paper, I use Finnish data to analyze the ETI. I use changes in flat municipal income tax rates as an instrument for overall changes in marginal tax rates. This instrument is not a function of individual income, and thus the ETI estimates are less susceptible to bias caused by differential trends across the income distribution. In general, instruments used in previous studies do not have this feature. My preferred estimate for the average ETI is 0.21.
650		4	_950200 _aRENTA
650		4	_948620 _aTRIBUTOS LOCALES
650		4	_943299 _aELASTICIDAD IMPOSITIVA
650		4	_944296 _aFINLANDIA
773	0		_9157131 _oOP 1376/2018/3 _tThe Scandinavian Journal of Economics _w(IEF)34704 _x 0347-0520 _g v. 120, n. 3, p. 943-973
856			_uhttps://onlinelibrary.wiley.com/doi/epdf/10.1111/sjoe.12236
942			_cART