000			01653nab a2200301 c 4500
999			_c144537 _d144537
003			ES-MaIEF
005			20210825123708.0
007			ta
008			210825t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969174 _aGorry, Aspen
245		4	_aThe elasticity of taxable income in the presence of intertemporal income shifting _c Aspen Gorry, Glenn Hubbard and Aparna Mathur
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
504			_aBibliografía.
520			_aThis 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.
650		4	_932304 _aBASE IMPONIBLE
650		4	_943299 _aELASTICIDAD IMPOSITIVA
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_947532 _aJEFES DE EMPRESA
650		4	_948067 _aPOLITICA FISCAL
650		4	_aMODELOS ECONOMETRICOS _947776
700	1		_921917 _aHubbard, R. Glenn
700	1		_954001 _aMathur, Aparna
773	0		_9165394 _oOP 233/2021/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 74, n. 1, March 2021, p. 45-73
942			_cART