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_c150883 _d150883 |
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| 003 | ES-MaIEF | ||
| 005 | 20250703115730.0 | ||
| 007 | ta | ||
| 008 | 250703t2025 xxk||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_972712 _aMiao, Dingquan |
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| 245 | 1 | 0 |
_aEarnings responses to even higher taxes open access _c Dingquan Miao, Håkan Selin, Martin Söderström |
| 504 | _aBibliografía. | ||
| 520 | _aWe exploit a recent Swedish tax reform, implying higher marginal tax rates for the top 5% of the earnings distribution, to learn about earnings responses to higher taxes. Using a simple and graphical cross-sectional method, we estimate an earnings elasticity of 0.16, evaluated four years after the reform. Our analysis indicates that the response is driven by adjustments in wage rates, and not by changes to hours, job switches or income shifting. We interpret the magnitude and preciseness of the response using a realistically calibrated simulation model in which people face uncertain marginal tax rates due to earnings dynamics. | ||
| 650 | 4 |
_948506 _aSUECIA |
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| 650 | 4 |
_910750 _aREFORMA |
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| 650 | 4 |
_950199 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS |
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| 650 | 4 |
_946513 _aIMPUESTO SOBRE SUCESIONES Y DONACIONES |
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| 650 | 4 |
_98496 _aDISTRIBUCION |
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| 700 |
_959661 _aSelin, Hakan |
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| 700 | 1 |
_972713 _aSöderström, Martin |
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| 773 | 0 |
_9173598 _oOP 282/2025/667 _tThe Economic Journal _w(IEF)330 _x 0013-0133 [papel] _g v. 135, n. 667, April 2025, p. 838-860 |
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| 942 | _cART | ||