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Estimating Taxable Income Responses Using Danish Tax Reforms

This paper estimates taxable income responses using a series of Danish tax reforms and population-wide administrative data since 1980. The tax variation and data in Denmark makes it possible to overcome the biases from nontax changes in inequality and mean reversion that plague the existing literatu... Full description

Journal Title: American economic journal. Economic policy 2014-11-01, Vol.6 (4), p.271-301
Main Author: Kleven, Henrik Jacobsen
Other Authors: Schultz, Esben Anton
Format: Electronic Article Electronic Article
Language: English
Subjects:
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Publisher: American Economic Association
ID: ISSN: 1945-7731
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recordid: cdi_crossref_primary_10_1257_pol_6_4_271
title: Estimating Taxable Income Responses Using Danish Tax Reforms
format: Article
creator:
  • Kleven, Henrik Jacobsen
  • Schultz, Esben Anton
subjects:
  • Capital income
  • Conditions
  • Dänemark
  • Einkommenselastizität
  • Estimated taxes
  • HB Economic Theory
  • HC Economic History
  • HD Industries
  • HJ Public Finance
  • Income estimates
  • Income taxes
  • Labor
  • Marginal tax rate
  • Negative income taxes
  • Personal income taxes
  • Steuerreform
  • Steuerwirkung
  • Tax brackets
  • Tax reform
  • Taxpaying
  • use
ispartof: American economic journal. Economic policy, 2014-11-01, Vol.6 (4), p.271-301
description: This paper estimates taxable income responses using a series of Danish tax reforms and population-wide administrative data since 1980. The tax variation and data in Denmark makes it possible to overcome the biases from nontax changes in inequality and mean reversion that plague the existing literature. We provide compelling graphical evidence of taxable income responses, arguably representing the first nonparametrically identified evidence of taxable income elasticities using tax reforms. We also present panel regression evidence that is extremely robust to specification, unlike previous results which have been very sensitive.
language: eng
source:
identifier: ISSN: 1945-7731
fulltext: no_fulltext
issn:
  • 1945-7731
  • 1945-774X
url: Link


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descriptionThis paper estimates taxable income responses using a series of Danish tax reforms and population-wide administrative data since 1980. The tax variation and data in Denmark makes it possible to overcome the biases from nontax changes in inequality and mean reversion that plague the existing literature. We provide compelling graphical evidence of taxable income responses, arguably representing the first nonparametrically identified evidence of taxable income elasticities using tax reforms. We also present panel regression evidence that is extremely robust to specification, unlike previous results which have been very sensitive.
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subjectCapital income ; Conditions ; Dänemark ; Einkommenselastizität ; Estimated taxes ; HB Economic Theory ; HC Economic History ; HD Industries ; HJ Public Finance ; Income estimates ; Income taxes ; Labor ; Marginal tax rate ; Negative income taxes ; Personal income taxes ; Steuerreform ; Steuerwirkung ; Tax brackets ; Tax reform ; Taxpaying ; use
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7HD Industries
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12Marginal tax rate
13Negative income taxes
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atitleEstimating Taxable Income Responses Using Danish Tax Reforms
jtitleAmerican economic journal. Economic policy
date2014-11-01
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volume6
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pages271-301
issn1945-7731
eissn1945-774X
abstractThis paper estimates taxable income responses using a series of Danish tax reforms and population-wide administrative data since 1980. The tax variation and data in Denmark makes it possible to overcome the biases from nontax changes in inequality and mean reversion that plague the existing literature. We provide compelling graphical evidence of taxable income responses, arguably representing the first nonparametrically identified evidence of taxable income elasticities using tax reforms. We also present panel regression evidence that is extremely robust to specification, unlike previous results which have been very sensitive.
pubAmerican Economic Association
doi10.1257/pol.6.4.271
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