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Centre for European Economic Research (ZEW); University of Mannheim; Uppsala Center for Labor Studies (UCLS)at Uppsala University

Dates:
August 17-18, 2015
Description:
Workshop on Behavioural Responses to Income Taxation
Location:
Mannheim, ZEW, Germany
Subject:
The elasticity of taxable income (ETI) has been a central concept in the empirical public finance literature for the last 20 years. Precise information on the ETI is potentially very relevant for the design of tax policy as it is, under certain circumstances, a 'sufficient statistic' for evaluating the welfare effects of tax reforms. However, researchers are increasingly becoming aware of limitations to the ETI concept. For instance, if there is income shifting between different tax bases it is no longer obvious how to interpret the ETI. Moreover, there is a concern that the standard empirical methods used to estimate the ETI suffer from serious problems. [gem?_?? den Informationen des Anbieters - according to site editor's information]
Notes:
JEL Code:
H
Sponsor:
URL:
http://www.zew.de/en/events/2090

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