The elasticity of taxable income : a meta-regression analysis


Neisser, Carina


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URL: https://ub-madoc.bib.uni-mannheim.de/43560
URN: urn:nbn:de:bsz:180-madoc-435600
Document Type: Working paper
Year of publication: 2017
The title of a journal, publication series: ZEW Discussion Papers
Volume: 17-032
Place of publication: Mannheim
Publication language: English
Institution: Business School > ABWL insbes. Finance & Accounting (Voget)
Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: C81 , H24 , H26,
Keywords (English): Elasticity of taxable income , income tax , behavioral response , meta-regression analysis
Abstract: The elasticities of taxable (ETI) and broad income (EBI) are key parameters in optimal tax and welfare analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive meta-regression analysis of elasticities that measure behavioral responses to income taxation using information from 51 different studies containing 1,420 estimates. I find that heterogeneity in reported estimates is driven by regression techniques, sample restrictions and variations across countries and time. Moreover, I provide descriptive evidence of the correlation between contextual factors and the magnitude of an elasticity estimate. Overall, the study confirms the fact that the ETI itself is endogenous to the underlying tax system. I also document that selective reporting bias is prevalent in the literature. The direction of reporting bias depends on whether or not deductions are included in the tax base.

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Neisser, Carina (2017) The elasticity of taxable income : a meta-regression analysis. Open Access ZEW Discussion Papers Mannheim 17-032 [Working paper]
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