[PDF][PDF] Can wealth taxation work in develo** countries? Quasi-experimental evidence from Colombia

J Londoño-Vélez, J Ávila-Mahecha - Annual Congress of the IIPF, 2018‏ - iipf.org
This paper studies individual responses to wealth taxes and wealth tax enforcement using
Colombian tax return microdata from 1993 to 2016 linked with the leaked “Panama Papers.” …

[HTML][HTML] The price elasticity of electricity demand when marginal incentives are very large

G Lanot, M Vesterberg - Energy Economics, 2021‏ - Elsevier
Using unique data on Swedish households, we measure the price elasticity of electricity
demand for households facing a mandatory non-linear distribution tariff, where households …

Earnings responses to even higher taxes

D Miao, H Selin, M Söderström - The Economic Journal, 2024‏ - academic.oup.com
We 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 …

Does labour income react more to income tax or means‐tested benefits reforms?

M Sicsic - Fiscal Studies, 2022‏ - Wiley Online Library
I provide estimates of compensated elasticities of labour income with respect to the marginal
net‐of‐tax rate on the 2006–15 period for France, exploiting not only income tax reforms but …

[PDF][PDF] Evaluating tax reforms without elasticities: What bunching can identify

DT Moore - 2022‏ - dylantmoore.github.io
I present a new method for evaluating proposed reforms of progressive piecewise linear tax
schedules. Typically, estimates of the elasticity of taxable income (ETI) are used to predict …

A comparison of different data-driven procedures to determine the bunching window

V Dekker, K Schweikert - Public Finance Review, 2021‏ - journals.sagepub.com
In this article, we compare three data-driven procedures to determine the bunching window
in a Monte Carlo simulation of taxable income. Following the standard approach in the …

[كتاب][B] Alternative parametric bunching estimators of the ETI

T Aronsson, K Jenderny, G Lanot - 2018‏ - diva-portal.org
We propose a maximum likelihood (ML) based method to improve the bunching approach of
measuring the elasticity of taxable income (ETI), and derive the estimator for several model …

Estimating the elasticity of taxable income when earnings responses are sluggish

TE Vattø - 2020‏ - econstor.eu
Estimates of the elasticity of taxable income (ETI) is conventionally obtained by" stacking"
three-year overlap** differences in the estimation. In effect, this means that the ETI …

[كتاب][B] Maximum likelihood bunching estimators of the ETI

T Aronsson, K Jenderny, G Lanot - 2021‏ - diva-portal.org
We propose a maximum likelihood method to improve the bunching approach of estimating
the elasticity of taxable income (ETI), and derive estimators for several model settings such …

Top tax progression and capital taxation in Germany

K Jenderny - FinanzArchiv, 2022‏ - diva-portal.org
This paper analyzes the effect of the introduction of a flat tax schedule on capital income on
the progressivity of the German personal income tax, with a particular focus on top income …