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Journal articles on the topic 'Marginal income tax rate'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Liu, Zhenya, Wu Yang, and David Dickinson. "Asymptotic Marginal Tax Rate of Individual Income Tax in China." Economic and Political Studies 2, no. 2 (2014): 121–38. http://dx.doi.org/10.1080/20954816.2014.11673847.

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2

Myles, Gareth D. "On the optimal marginal rate of income tax." Economics Letters 66, no. 1 (2000): 113–19. http://dx.doi.org/10.1016/s0165-1765(99)00191-3.

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3

Enis, Charles R., and Leroy F. Christ. "Implications of Phase-Outs on Individual Marginal Tax Rates." Journal of the American Taxation Association 21, no. 1 (1999): 45–72. http://dx.doi.org/10.2308/jata.1999.21.1.45.

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The goal of this paper is to show the behavior of effective marginal tax rates relative to statutory marginal tax rates within the rate structure of the present federal income tax regime. Understanding the behavior of effective marginal rates is important as these rates are a significant component of tax planning and decision making. Statutory marginal tax rates are explicitly stated in published rate schedules. Various deductions, exemptions and credits involved in determining the tax liability are phased out as gross income increases. These restrictions result in effective marginal tax rates

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4

Kiss, Aron. "The optimal top marginal tax rate: Application to Hungary." European Journal of Government and Economics 2, no. 2 (2013): 100. http://dx.doi.org/10.17979/ejge.2013.2.2.4290.

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The paper applies recent developments in the theory of optimal income taxation to the Hungarian personal income tax system. The main conclusion is that the optimal top marginal tax rate in Hungary is likely to be higher, perhaps substantially, than the actual rate. It is discussed how this result depends on the parameters describing labor-supply behavior, the income distribution, and the redistributive preferences of society.

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Creedy, John, and Norman Gemmell. "Measuring Revenue-maximizing Elasticities of Taxable Income." Public Finance Review 45, no. 2 (2016): 174–204. http://dx.doi.org/10.1177/1091142115589970.

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This article considers the question of whether marginal tax rates (MTRs) in the US income tax system are on the “right” side of their respective Laffer curves. Previous attention has tended to focus specifically on the top MTR. Conceptual expressions for these “revenue-maximizing elasticities of taxable income” (ETI L), based on readily observable tax parameters, are presented for each tax rate in a multi-rate income tax system. Applying these to the US income tax, with its complex effective marginal rate structure, demonstrates that a wide range of revenue-maximizing ETI values can be expecte

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Devereux, Michael P., Li Liu, and Simon Loretz. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records." American Economic Journal: Economic Policy 6, no. 2 (2014): 19–53. http://dx.doi.org/10.1257/pol.6.2.19.

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We estimate the elasticity of corporate taxable income with respect to the statutory corporation tax rate using the population of UK corporation tax returns. We analyze bunching in the distribution of taxable income at kinks in the marginal rate schedule. We decompose this elasticity into an elasticity of total income with respect to the corporation tax rate, and an elasticity of the share of income taken as profit with respect to the difference between the personal and corporate tax rates. This implies a marginal deadweight cost at the £10,000 kink of around 29 percent of tax revenue. (JEL G3

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7

Jordaan, Yolande, and Nicholaas J. Schoeman. "Measuring the impact of marginal tax rate reform on the revenue base of South Africa using a microsimulation tax model." South African Journal of Economic and Management Sciences 18, no. 3 (2015): 380–94. http://dx.doi.org/10.4102/sajems.v18i3.795.

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This paper is primarily concerned with the revenue and tax efficiency effects of adjustments to marginal tax rates on individual income as an instrument of possible tax reform. The hypothesis is that changes to marginal rates affect not only the revenue base, but also tax efficiency and the optimum level of taxes that supports economic growth. Using an optimal revenue-maximising rate (based on Laffer analysis), the elasticity of taxable income is derived with respect to marginal tax rates for each taxable-income category. These elasticities are then used to quantify the impact of changes in ma

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8

Rubil, Ivica, and Marko Ledic. "Behavioural responses to taxes and optimal taxation of top labour incomes in Croatia." Panoeconomicus, no. 00 (2025): 21. https://doi.org/10.2298/pan241023021r.

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We use a model of optimal labour income taxation and tax records data to determine the optimal marginal tax rate for top labour income earners in Croatia in the period 2014-2021. Behavioural responses to taxation through labour supply and tax evasion, captured by the elasticity of taxable income, are estimated based on several tax reforms. Responses through international migration are also considered. In 2021, for most combinations of the relevant parameters, the optimal top marginal rate of personal income tax is higher than the actual rate. Also, for most parameter combinations, the reductio

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Schmidt, Ulrich. "Agency costs and income taxation." Journal of Governance and Regulation 1, no. 1 (2012): 64–67. http://dx.doi.org/10.22495/jgr_v1_i1_p6.

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This paper analyzes agency costs and the moral hazard problem in the presence of income taxation. As basic framework, income taxes are integrated in the hidden action model of agency theory. In the case of symmetric information no agency costs occur, i.e. optimal risk-sharing can be achieved, if and only if the tax is proportional. It is well-known that asymmetric information causes a welfare loss, termed agency costs, even if no taxes are imposed. Introducing a proportional income tax now increases (decreases) these agency costs if the agent exhibits decreasing (increasing) absolute risk aver

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10

Li, Jinlu, Shuanglin Lin, and Congjun Zhang. "Skill distribution and the optimal marginal income tax rate." Economics Letters 118, no. 3 (2013): 515–18. http://dx.doi.org/10.1016/j.econlet.2012.12.022.

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11

Gärtner, Manfred. "Bankgeheimnis und Verrechnungssteuer: Konsequenzen für die Steuerehrlichkeit in den Kantonen der Schweiz." Perspektiven der Wirtschaftspolitik 12, no. 3 (2011): 258–79. http://dx.doi.org/10.1111/j.1468-2516.2011.00365.x.

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AbstractSwiss banking secrecy tempts foreigners to remain silent about capital incomes and, thus, not pay taxes as obliged by law, but residents of Switzerland as well. Therefore, Switzerland introduced a withholding tax on capital income in order to make domestic residents report levels of wealth and capital incomes properly. We ask whether a withholding tax rate of 35 percent achieves this goal. For this purpose, marginal income tax rates are computed and income distributions are estimated for each canton. From these we identify income levels and shares of tax payers for whom the withholding

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12

Brüggemann, Bettina. "Higher Taxes at the Top: The Role of Entrepreneurs." American Economic Journal: Macroeconomics 13, no. 3 (2021): 1–36. http://dx.doi.org/10.1257/mac.20170441.

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This paper computes optimal top marginal tax rates in Bewley-Huggett-Aiyagari–type economies that include entrepreneurs. Consistent with the data, entrepreneurs are overrepresented at the top of the income distribution and are thus disproportionately affected by an increase in the top marginal income tax rate. The top marginal tax rate that maximizes welfare is 60 percent. While average welfare gains are positive and similar across occupations along the transition, they are larger for entrepreneurs than for workers in the long run, and this occupational gap in welfare gains after the tax incre

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13

Abo-Zaid, Salem. "CREDIT FRICTIONS AND OPTIMAL LABOR-INCOME TAXATION." Macroeconomic Dynamics 23, no. 07 (2018): 2845–91. http://dx.doi.org/10.1017/s1365100517000980.

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This paper studies optimal labor-income taxation in a simple model with credit constraints on firms. The labor-income tax rate and the shadow value on the credit constraint induce a wedge between the marginal product of labor and the marginal rate of substitution between labor and consumption. It is found that optimal policy prescribes a volatile path for the labor-income tax rate even in the presence of state-contingent debt and capital. In this respect, credit frictions are akin to a form of market incompleteness. Credit frictions break the equivalence between tax smoothing and wedge smoothi

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14

Ahmadov, Baghish. "Comparative Assessment of Capital Income Taxation in Azerbaijan, Kazakhstan, Georgia, and Belarus." Journal of Eastern European and Central Asian Research (JEECAR) 9, no. 2 (2022): 217–28. http://dx.doi.org/10.15549/jeecar.v9i2.761.

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The marginal effective tax rates (METR) are determined in Azerbaijan, Kazakhstan, Georgia, and Belarus. The METR have high sensitivity from the tax depreciation rate, profit tax and interest rates for all countries. Sensitivity of the METR from inflation is high in Georgia and Belarus but is less in Azerbaijan and Kazakhstan. The calculations show that the current tax burden in Belarus is higher than in other countries (excluding debt financing). The current tax depreciation rate does not provide additional incentives for investment activity in these countries. The calculations are approximate

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15

Kinnucan, Henry, Oscar Cacho, and Gregory D. Hanson. "Effects of Selected Tax Policies on Management and Growth of A Catfish Enterprise." Journal of Agricultural and Applied Economics 18, no. 2 (1986): 215–26. http://dx.doi.org/10.1017/s0081305200006269.

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AbstractA multiperiod programming model was used to simulate the effects of lower marginal income tax rates, the soil and water conservation deduction, and the cash tax accounting option on firm growth for a “representative” farm operating in the Alabama Black Belt region. Results show the lowered marginal income tax rates associated with the Economic Recovery Tax Act (ERTA) of 1981 provide a positive growth stimulus to the modeled firm as measured by accumulated net worth over a 10-year planning horizon. The soil and water conservation deduction in general provides greater tax relief to the m

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16

Rievajova, Eva, Alzbeta Kovarova, and Andrej Privara. "Measuring the income and payroll tax burden with emphasis on the effective marginal tax rate." Business and Economic Horizons 14, no. 5 (2018): 1011–26. https://doi.org/10.15208/beh.2018.69.

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This paper covers the current issue of income and payroll tax burdens on labour. Payroll taxes have had a significant impact on behaviour both in the labour market and economy-wide. Tax revenues and contributions to social insurance schemes are a significant source of government receipts and also an instrument that influences employment policies. This paper focuses on how this burden is measured, using a number of methods on both the macroeconomic and microeconomic levels, emphasising the effective marginal tax rate, an indicator that reflects the income and payroll tax burden on the working p

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Rievajova, Eva, Alzbeta Kovarova, and Andrej Privara. "Measuring the income and payroll tax burden with emphasis on the effective marginal tax rate." Business and Economic Horizons 14, no. 5 (2018): 1011–26. https://doi.org/10.5281/zenodo.3762230.

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This paper covers the current issue of income and payroll tax burdens on labour. Payroll taxes have had a significant impact on behaviour both in the labour market and economy-wide. Tax revenues and contributions to social insurance schemes are a significant source of government receipts and also an instrument that influences employment policies. This paper focuses on how this burden is measured, using a number of methods on both the macroeconomic and microeconomic levels, emphasising the effective marginal tax rate, an indicator that reflects the income and payroll tax burden on the working p

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18

Altig, David, and Charles T. Carlstrom. "Marginal Tax Rates and Income Inequality in a Life-Cycle Model." American Economic Review 89, no. 5 (1999): 1197–215. http://dx.doi.org/10.1257/aer.89.5.1197.

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In this paper we study the quantitative impact of marginal tax rates on the distribution of income. Our methodology builds on computable general-equilibrium framework. We find that distortions from marginal tax rate changes of the sort implied by the Tax Reform Act of 1986 have sizable effects on income inequality in a reasonably quantified life-cycle setting: In our model rate changes alone capture half the increase in the pretax Gini that actually occurred between 1984 and 1989. (JEL C68, D31, H30, H20)

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19

Hakkio, Craig S., Mark Rush, and Timothy J. Schmidt. "The marginal income tax rate schedule from 1930 to 1990." Journal of Monetary Economics 38, no. 1 (1996): 117–38. http://dx.doi.org/10.1016/0304-3932(96)01266-4.

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20

Sessions, John. "Can Income Tax Rules Affect Management Strategies for Forest Roads?" Western Journal of Applied Forestry 1, no. 1 (1986): 26–28. http://dx.doi.org/10.1093/wjaf/1.1.26.

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Abstract Income tax rules on capital investments in forest roads affect strategies for managing forest land. Costs of roads plus harvesting are divided into expensable, depreciable, and nondepreciable components. Tax rules that differentiate among types of costs can influence investments in both the number and standard of roads. The marginal tax rate of the landowner is an important variable. Income tax rules may lead landowners with similar management objectives but different marginal tax rates to adopt different strategies of road management. West. J. Appl. For. 1:26-28, Jan. 1986.

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21

Chetty, Raj. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance." American Economic Journal: Economic Policy 1, no. 2 (2009): 31–52. http://dx.doi.org/10.1257/pol.1.2.31.

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Martin Feldstein's (1999) widely used taxable income formula for deadweight loss assumes the marginal social cost of evasion and avoidance equals the tax rate. This condition is likely to be violated in practice for two reasons. First, some of the costs of evasion and avoidance are transfers to other agents. Second, some individuals overestimate the costs of evasion and avoidance. In such situations, excess burden depends on a weighted average of the taxable income and total earned income elasticities, with the weight determined by the resource cost of sheltering income from taxation. This gen

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22

Campbell, Gene E., and Joe P. Colletti. "An Investigation of the Rule-of-Thumb Method of Estimating After-Tax Rates of Return." Forest Science 36, no. 4 (1990): 878–93. http://dx.doi.org/10.1093/forestscience/36.4.878.

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Abstract The effect of income taxes may significantly alter an investment's expected profitability relative to competing alternatives. With one exception, both post-tax cash flows and a post-tax discount rate must be used if the effects of taxation are to be correctly incorporated into an investment analysis. The adjustment of the pre-tax discount rate to a post-tax rate often is accomplished by using an estimate derived by rule-of-thumb. This estimate (effectively reducing the pre-tax rate by the product of itself and 1 minus the marginal income tax rate) is accurate only when the alternative

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23

Steller, Marcel, and Erich Pummerer. "Auditor’s Income Taxation and Audit Quality." SAGE Open 11, no. 3 (2021): 215824402110408. http://dx.doi.org/10.1177/21582440211040833.

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We use an analytical research model to analyze the effect of the auditor’s personal income tax on audit effort. We show that the auditor’s level of care crucially depends on the tax rate and amount of loss recognition. Taxes may cause paradoxical effects on the auditor’s effort, audit quality, and marginal audit fee if profits and losses are taxed differently or in case of risk-averse decision-makers. Therefore, compared with the pretax setting, taxes have distortional effects. Thus, common auditing standards (e.g., International Standards on Auditing framework) will imply diverse audit qualit

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24

Tanchev, S. "Determinants of the Proportional Income Tax Revenue: A Comparative Assessment of Russia and Bulgaria." Journal of Tax Reform 8, no. 1 (2022): 54–68. http://dx.doi.org/10.15826/jtr.2022.8.1.108.

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Initially flat-rate income taxes only existed in tax havens, but presently, 26 countries have adopted the proportional tax as a fiscal instrument to increase budget revenues and accelerate economic growth. This article empirically examines the determinants affecting the revenues from a proportional income tax with non-taxable minimum (negative flat tax) used in Russia and a proportional income tax without non-taxable minimum (pure flat tax) used in Bulgaria. The research objective is to estimate the impact of the macroeconomic variables such as gross disposable income, employment, gross capita

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25

Sinelnikov-Murylev, S., S. Batkibekov, P. Kadochnikov, and D. Nekipelov. "Assesment of the Results of Personal Income Tax Reform in Russia." Voprosy Ekonomiki, no. 6 (June 20, 2003): 61–77. http://dx.doi.org/10.32609/0042-8736-2003-6-61-77.

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The paper contains results of the analysis of personal income tax reform in Russia in 2000, including the influence of the reform on tax base, tax revenues and progressivity of income taxation. On the basis of the theoretical model the authors formulate two main hypotheses, concerning the influence of major factors on personal income tax revenues and tax base. The first hypothesis implies that the decrease in marginal income tax rate caused the decrease in personal income tax evasion, increase in tax revenues and tax base. The second hypothesis is that the decrease in tax evasion, especially a

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26

Jones, Carolyn C. "Split Income and Separate Spheres: Tax Law and Gender Roles in the 1940s." Law and History Review 6, no. 2 (1988): 259–310. http://dx.doi.org/10.2307/743685.

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Before the income-splitting joint tax return for husbands and wives became a part of the Internal Revenue Code in 1948, the federal income tax was assessed essentially on an individual basis. The progressive rate structure of the income tax meant that a husband and wife would, as a couple, pay the least tax if their income were divided equally between them. This became a substantial consideration as maximum marginal rates of tax exceeded 90 percent during the 1940s.

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Randjelovic, Sasa. "Estimating the impact of income tax on personal savings in Serbia: The two channels approach." Acta Oeconomica 66, no. 2 (2016): 261–81. http://dx.doi.org/10.1556/032.2016.66.2.4.

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This paper provides an empirical evaluation of the effects of income taxation on personal savings in Serbia, by taking into account both transmitting channels: the direct impact of capital income tax on the rate-of-return and the indirect impact of labour income tax on disposable income. The estimated elasticity of bank deposits to the rate of return of 0.3 and the estimated elasticity of employment income to a labour tax wedge of −0.38 suggest that income tax function aimed at minimising the efficiency losses should not considerably differentiate the tax burden on labour and capital income. W

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28

Diamond, Peter, and Emmanuel Saez. "The Case for a Progressive Tax: From Basic Research to Policy Recommendation." Journal of Economic Perspectives 25, no. 4 (2011): 165–90. http://dx.doi.org/10.1257/jep.25.4.165.

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This paper presents the case for tax progressivity based on recent results in optimal tax theory. We consider the optimal progressivity of earnings taxation and whether capital income should be taxed. We critically discuss the academic research on these topics and when and how the results can be used for policy recommendations. We argue that a result from basic research is relevant for policy only if 1) it is based on economic mechanisms that are empirically relevant and first order to the problem, 2) it is reasonably robust to changes in the modeling assumptions, and 3) the policy prescriptio

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29

Fuest, Clemens, and Bernd Huber. "Efficiency wages, employment, and the marginal income-tax rate: A note." Journal of Economics 68, no. 1 (1998): 79–84. http://dx.doi.org/10.1007/bf01237465.

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30

Suleiman, Ahmed Hadiza, and Mohammed Garba Abubakar. "Corporate Income Tax Burden on Liquidity Of Listed DMBs in Nigeria." UMYU Journal of Accounting and Finance Research 6, no. 1 (2024): 70–80. http://dx.doi.org/10.61143/umyu-jafr.6(1)2024.006.

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This study assesses the effect of corporate income tax burden on liquidity of listed deposit money banks in Nigeria from 2018 to 2022. The entire fourteen listed deposit money banks served as population of the study. Data ware obtained from annual reports and accounts of the banks. Correlation analysis and panel analysis were used within this framework. Panel multiple regression analysis is used to manipulate the dependent variable that is, liquidity measured by cash ratio, independent variable corporate income tax burden measured by marginal tax rate and tax expense and control variable used

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Alstadsæter, Annette, and Martin Jacob. "Tax Incentives and Noncompliance." Public Finance Review 46, no. 4 (2016): 609–34. http://dx.doi.org/10.1177/1091142116673900.

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Using rich Swedish administrative panel data, we are able to observe and analyze a specific type of tax noncompliance, namely, overstatement of a self-reported dividend allowance that can reduce shareholders’ tax liability. Some 3 percent of Swedish owner managers overstate this allowance during the period 2006 to 2009. Exploiting a large kink in the income tax schedule, we identify a positive and significant effect of the income tax rate on noncompliance. The estimated elasticity of noncompliance with respect to the marginal tax rate ranges from .5 to .7, depending on the specification.

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Santoro, Marika, and Chao Wei. "A NOTE ON THE IMPACT OF PROGRESSIVE DIVIDEND TAXATION ON INVESTMENT DECISIONS." Macroeconomic Dynamics 16, no. 2 (2010): 309–19. http://dx.doi.org/10.1017/s1365100509990964.

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This paper studies the distortionary impact of progressive dividend taxation on investment decisions under the premises of the “new” view. According to the new view, proportional dividend taxation does not distort firms' investment decisions. We find that progressive dividend taxation distorts investment decisions due to endogenous variations in the marginal tax rate caused by stochastic taxable income over the business cycle. The magnitude of this distortion critically depends upon the marginal tax rate and the progressivity of the tax system.

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Guner, Nezih, Javier López-Segovia, and Roberto Ramos. "Reforming the individual income tax in Spain." SERIEs 11, no. 4 (2020): 369–406. http://dx.doi.org/10.1007/s13209-020-00224-2.

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AbstractCan the Spanish government generate more tax revenue by making personal income taxes more progressive? To answer this question, we build a life-cycle economy with uninsurable labor productivity risk and endogenous labor supply. Individuals face progressive taxes on labor and capital incomes and proportional taxes that capture social security, corporate income, and consumption taxes. Our answer is yes, but not much. A reform that increases labor income taxes for individuals who earn more than the mean labor income and reduces taxes for those who earn less than the mean labor income gene

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Feldman, Naomi E., Peter Katuš čÁk, and Laura Kawano. "Taxpayer Confusion: Evidence from the Child Tax Credit." American Economic Review 106, no. 3 (2016): 807–35. http://dx.doi.org/10.1257/aer.20131189.

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We develop an empirical test for whether households understand or misperceive their marginal tax rate. Our identifying variation comes from the loss of the Child Tax Credit when a child turns 17. Using this age discontinuity, we find that despite this tax liability increase being lump-sum and predictable, households reduce their reported wage income upon discovering they have lost the credit. This finding suggests that households misinterpret at least part of this tax liability change as an increase in their marginal tax rate. This evidence supports the hypothesis that tax complexity can cause

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Rauh, Joshua, and Ryan Shyu. "Behavioral Responses to State Income Taxation of High Earners: Evidence from California." American Economic Journal: Economic Policy 16, no. 1 (2024): 34–86. http://dx.doi.org/10.1257/pol.20200500.

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Using administrative data, we analyze the response to Proposition 30, a 2012 measure that increased California marginal tax rates by up to 3 percentage points for high-income households. Relative to baseline departure rates, an additional 0.8 percent of the residential tax base that landed in the top bracket left California in 2013. Using matched out-of-state taxpayers as controls reveals an income elasticity with respect to the marginal net-of-tax rate of 2.5–3.2 for high earners who stayed. These responses eroded 45.2 percent of state windfall tax revenues within the first year and 60.9 perc

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Lebedeva, L. F. "US AND OTHERCOUNTRIES APPROACHES TO A GLOBAL MINIMUM TAX RATE." International Trade and Trade Policy 8, no. 1 (2022): 27–35. http://dx.doi.org/10.21686/2410-7395-2022-1-27-35.

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The idea of a global minimum tax rate, pointing at the tax competition between countries, has been discussed a lot during the talks led by the Organization for Economic Cooperation and Development, European Commission, G 20, G 7. The paper focuses mainly on the international tax agenda, comparisons of corporate income tax rates, the approaches to a global minimum tax rate, the United States proposal and how tax policy could be adapted to meet challenges of minimizing global taxation of capital. Despite some common trends, there have been serious differences across countries regarding corporate

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Saez, Emmanuel. "Do Taxpayers Bunch at Kink Points?" American Economic Journal: Economic Policy 2, no. 3 (2010): 180–212. http://dx.doi.org/10.1257/pol.2.3.180.

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This paper uses tax return data to analyze bunching at the kink points of the US income tax schedule. We estimate the compensated elasticity of reported income with respect to (one minus) the marginal tax rate using bunching evidence. We find clear evidence of bunching around the first kink point of the Earned Income Tax Credit but concentrated solely among the self-employed. A simple tax evasion model can account for those results. We find evidence of bunching at the threshold of the first income tax bracket where tax liability starts but no evidence of bunching at any other kink point. (JEL

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Gradus, Raymond. "Flat but Fair: A Proposal for a Socially Conscious Flat Rate Tax in the Netherlands." Intertax 38, Issue 11 (2010): 601–10. http://dx.doi.org/10.54648/taxi2010063.

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This article advocates the introduction of a flat rate income tax in the Netherlands. Such a system would lead to a better-functioning labour market and fewer administrative costs for employers. Progressivity would be achieved through tax credits at the household level. By itself, a flat rate tax usually has adverse distributional effects. However, if we allow the income-dependent health care contribution also to be given a flat rate, the distributional effects would be substantially less significant. This article further gives some recommendations for lowering the flat tax rate by shifting aw

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Cebula, Richard J. "An Empirical Analysis of Determinants of Recent Federal Personal Income Tax Evasion in the U.S." Journal of Public Finance and Public Choice 29, no. 1 (2011): 33–54. http://dx.doi.org/10.1332/251569211x15665367493625.

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Abstract Unaccounted for currency in die U.S. has been argued to reflect die presence of widespread income tax evasion. In turn, income tax evasion is especially problematic in this era of large government budget deficits and growing national debts which have led to debt crises. This empirical study seeks to identify determinants of recent federal personal income tax evasion in the U.S. using the most recent tax evasion data available, data that run through 2008 and are derived from the General Currency Ratio Model and measured in the form of the ratio of unreported AGI (adjusted gross income)

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Bergs, Christian, Clemens Fuest, Andreas Peichl, and Thilo Schaefer. "Reformoptionen der Familienbesteuerung." Review of Economics 58, no. 1 (2007): 1–27. http://dx.doi.org/10.1515/roe-2007-0101.

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SummaryThe aging of the population in Germany has led to growing concerns among politicians about the economic situation of households with children. This is also reflected in the recent tax policy debate on reforming the taxation of families and married couples. The purpose of this paper is threefold. We use a microsimulation approach to analyse how various reforms of family taxation would affect the incomes of families compared to singles and married couples without children. Moreover, we address the distributional effects across different income deciles. Finally, we quantify tax revenue ef

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Harberger, Arnold C., and Glenn P. Jenkins. "Musings on the Social Discount Rate." Journal of Benefit-Cost Analysis 6, no. 1 (2015): 6–32. http://dx.doi.org/10.1017/bca.2015.2.

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This paper is mainly concerned with weighted-average measures of the social discount rate, where the components of the average are the marginal productivity of investment (measured by its gross-of-tax rate of return), and the marginal rate of time preference (measured by the net-of-tax yield of capital). We believe that these components should best be measured using data (the national accounts) that span the whole economy and reflect the product actually produced and the rewards actually perceived. We use a methodology based on just four familiar parameters to generate productivity estimates a

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VASILEV, Aleksandar. "The Economics of a VAT Cut in the Standard Keynesian Framework: A Possible Anti-Crisis Measure?" Theoretical and Practical Research in Economic Fields 16, no. 1 (2025): 48. https://doi.org/10.14505/tpref.v16.1(33).04.

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The standard textbook treatment of expansionary fiscal policy at intermediate macroeconomics level (and specifically implemented via a tax rate reduction), e.g., Blanchard (2021), Burda and Wyplosz (2023), or even at an advanced level, e.g., Romer (2018)- only considers income tax cuts affecting the economy through the consumption function, by increasing the level of disposable income. In this paper we introduce VAT in the Keynesian cross framework and study the effects of a cut in the VAT rate. Under certain conditions, such as a relatively high pre-existing level of the VAT rate, a relativel

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Mulligan, Casey B. "Recent Marginal Labor Income Tax Rate Changes by Skill and Marital Status." Tax Policy and the Economy 27, no. 1 (2013): 69–100. http://dx.doi.org/10.1086/671244.

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Putra, Bramastia Candra, and Riatu Mariatul Qibthiyyah. "Pengaruh Penerapan Tarif Tunggal Pajak Penghasilan Badan terhadap Indikasi Penggelapan Pajak." Jurnal Ekonomi dan Pembangunan Indonesia 19, no. 1 (2019): 96–117. http://dx.doi.org/10.21002/jepi.v19i1.878.

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This paper investigates the dierence eects of progressive rate and single rate implementation on corporate income tax to tax evasion indication. Using firm level data of tax audit results as a measure of tax evasion indication for six years observations. The empirical results from the sample data show that the implementation of single rate on corporate income tax reduces the tax evasion indication. In addition, the results show that the higher the marginal income tax rate, the higher the tax evasion indication. ======================== Paper ini menginvestigasi perbedaan pengaruh penerapan tar

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Cebula, Richard J. "Where Has The Currency Gone? And Why? The Underground Economy And Personal Income Tax Evasion In The U.S., 1970-2008." Review of Economic Analysis 6, no. 1 (2014): 36–52. http://dx.doi.org/10.15353/rea.v6i1.1411.

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Unaccounted for currency in the U.S. is argued to reflect the presence of widespread income tax evasion. This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of federal personal income tax evasion over the period 1970-2008. In this study, we use the most recent data available on personal income tax evasion, data that are derived from the General Currency Ratio Model and measured in the form of the ratio of unreported AGI (adjusted gross income) to reported AGI. Other studies of federal income tax evasion for the U.S. are dated and do not use da

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Rupert, Timothy J., Louise E. Single, and Arnold M. Wright. "The Impact of Floors and Phase-Outs on Taxpayers' Decisions and Understanding of Marginal Tax Rates." Journal of the American Taxation Association 25, no. 1 (2003): 72–86. http://dx.doi.org/10.2308/jata.2003.25.1.72.

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Tax provisions that reduce deductions and credits by imposing floors and phase-outs have become an increasingly popular tool used by Congress. However, these provisions also obscure the marginal tax rate, thereby potentially impairing the ability of taxpayers to make optimal decisions. We investigate the effects of floors and phase-outs on taxpayers' ability to determine their correct marginal tax rates and how this may affect tax-rate-dependent investment decisions. To investigate these potential effects we created an experimental setting in which taxpayers (89 M.B.A. students) were asked to

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Saez, Emmanuel, Joel Slemrod, and Seth H. Giertz. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review." Journal of Economic Literature 50, no. 1 (2012): 3–50. http://dx.doi.org/10.1257/jel.50.1.3.

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This paper critically surveys the large and growing literature estimating the elasticity of taxable income with respect to marginal tax rates using tax return data. First, we provide a theoretical framework showing under what assumptions this elasticity can be used as a sufficient statistic for efficiency and optimal tax analysis. We discuss what other parameters should be estimated when the elasticity is not a sufficient statistic. Second, we discuss conceptually the key issues that arise in the empirical estimation of the elasticity of taxable income using the example of the 1993 top individ

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Alm, James, and Reuben A. Zubrow. "Who Benefits from Indexation?" Public Finance Quarterly 15, no. 1 (1987): 27–44. http://dx.doi.org/10.1177/109114218701500102.

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This article analyzes the distributional effects of indexation of the standard deduction, the personal exemption, and the marginal tax rate brackets in the personal income tax. The analysis focuses upon Colorado, a state that enacted full indexation of its personal income tax in 1978. It is found that full indexation is decidedly pro-poor: The percentage reduction in taxes due to indexation falls as income rises, with the percentage reduction nearly four times as great for the lowest income class as for the highest. The factors giving the largest proportional benefit to the lowest-income taxpa

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Remírez, José Torres. "Change of Behaviour of High-Income Taxpayers: Income Bunching in the Last Kink Point of the Spanish Personal Income Tax (1982–2012)." Journal of Tax Reform 11, no. 2 (2025): 469–87. https://doi.org/10.15826/jtr.2025.11.2.212.

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This study examines the behavioral responses of high-income taxpayers in Spain to marginal tax rate changes at the final kink points of the Personal Income Tax (PIT) between 1982 and 2012. While prior research has documented significant bunching among low- and middle-income earners, evidence remains limited for high-income groups. Understanding their responsiveness is crucial for assessing the efficiency costs and distributional effects of progressive taxation. We apply the bunching estimation framework developed by Saez (2010), complemented by the bunching coefficient methodology proposed by

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Shimamoto, Mihoko. "Normative Corporate Income Tax with Rent for SDGs’ Funding: Case of the U.S." Sustainability 15, no. 4 (2023): 3176. http://dx.doi.org/10.3390/su15043176.

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The purpose of this study is to explain the justification for taxing corporate rents as a funding source for Sustainable Development Goals (SDGs), and to calculate a normative corporate tax rate that takes into account rents for corporations, especially multinational corporations, and to recommend that the current corporate tax surcharge be used to finance social common capital. Considering global tax avoidance, we propose that many countries cooperate to raise their corporate taxes and finance SDGs. Aiming to calculate a normative corporate tax rate with rents for each country, we applied the

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