000			01787nab a2200277 c 4500
999			_c143447 _d143447
003			ES-MaIEF
005			20210127123854.0
007			ta
008			210127t2020 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968674 _aVatto, Trine Engh
245		0	_aEstimating the elasticity of taxable income when earnings responses are sluggish _c Trine Engh Vatto
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
504			_aBibliografía.
520			_aEstimates of the elasticity of taxable income (ETI) are conventionally obtained by stacking three-year overlapping differences in the estimation. This means that the ETI estimate is an average of first-, second-, and third-year effects. The present paper suggests that if gradual adjustment can be expected, the analyst should consider estimating the ETI by a dynamic panel data model. When Norwegian income tax return data for wage earners over a 14-year period (1995–2008) are used in the estimation, an ETI estimate of 0.15 is obtained from the dynamic specification, compared to 0.11 by the conventional approach. Importantly, the conventional approach fails to produce a long-term elasticity estimate by increasing the time span of each difference.
650		4	_940318 _aIMPUESTOS
650		4	_943299 _aELASTICIDAD IMPOSITIVA
650		4	_947841 _aNORUEGA
650		4	_947776 _aMODELOS ECONOMETRICOS
650		4	_925831 _aANALISIS DE PANELES
773	0		_9164088 _oOP 207/2020/4 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _gv. 76, n. 4, December 2020, p. 320-369
856			_uhttps://www.mohrsiebeck.com/en/article/estimating-the-elasticity-of-taxable-income-when-earnings-responses-are-sluggish-101628fa-2020-0012?no_cache=1
942			_cART