schliessen

Filtern

 

Bibliotheken

Cover Image

The elasticity of taxable income of high earners: evidence from Hungary

The paper studies how high-income taxpayers responded to the introduction of the “extraordinary tax on individuals” in Hungary in 2007. The study is based on a panel of tax returns containing information on 10 % of tax filers from 2005 and three subsequent years. We estimate the elasticity of taxabl... Full description

Journal Title: Empirical economics 2014-06-05, Vol.48 (2), p.883-908
Main Author: Kiss, Áron
Other Authors: Mosberger, Pálma
Format: Electronic Article Electronic Article
Language: English
Subjects:
Adjustment
Article
Econometrics
Economic Theory/Quantitative Economics/Mathematical Methods
Economics
Economics and Finance
Elasticity of demand
Finance
High income
Income distribution
Income shifting
Income tax
Income tax returns
Income taxes
Insurance
Labor supply
Management
Personal income
Statistical analysis
Statistics for Business
Tax avoidance
Tax law
Tax planning
Tax rates
Tax returns
Taxable income
Taxation
Publisher: Berlin/Heidelberg: Springer Berlin Heidelberg
ID: ISSN: 0377-7332
Zum Text:
SendSend as email Add to Book BagAdd to Book Bag
Staff View
recordid: cdi_proquest_journals_1656255991
title: The elasticity of taxable income of high earners: evidence from Hungary
format: Article
creator:
  • Kiss, Áron
  • Mosberger, Pálma
subjects:
  • Adjustment
  • Article
  • Econometrics
  • Economic Theory/Quantitative Economics/Mathematical Methods
  • Economics
  • Economics and Finance
  • Elasticity of demand
  • Finance
  • High income
  • Income distribution
  • Income shifting
  • Income tax
  • Income tax returns
  • Income taxes
  • Insurance
  • Labor supply
  • Management
  • Personal income
  • Statistical analysis
  • Statistics for Business
  • Tax avoidance
  • Tax law
  • Tax planning
  • Tax rates
  • Tax returns
  • Taxable income
  • Taxation
ispartof: Empirical economics, 2014-06-05, Vol.48 (2), p.883-908
description: The paper studies how high-income taxpayers responded to the introduction of the “extraordinary tax on individuals” in Hungary in 2007. The study is based on a panel of tax returns containing information on 10 % of tax filers from 2005 and three subsequent years. We estimate the elasticity of taxable income with respect to the marginal net-of-tax rate and find that the taxable income of Hungarian high earners is moderately responsive to taxation: the estimated elasticity is about 0.24. We also find evidence for a sizeable income effect. The estimated effect is not caused by income shifting.
language: eng
source:
identifier: ISSN: 0377-7332
fulltext: no_fulltext
issn:
  • 0377-7332
  • 1435-8921
url: Link


@attributes
NO1
SEARCH_ENGINEprimo_central_multiple_fe
SEARCH_ENGINE_TYPEPrimo Central Search Engine
RANK2.2965615
LOCALfalse
PrimoNMBib
record
control
sourceidgale_proqu
recordidTN_cdi_proquest_journals_1656255991
sourceformatXML
sourcesystemPC
galeidA402371397
sourcerecordidA402371397
originalsourceidFETCH-LOGICAL-c361t-a0ebc46270f0603cec0721cfd304338ee8ad1ebabfb061228ec6058e7c318ec70
addsrcrecordideNp1UMFOwzAMjRBIjMEHcKvEucNO2qblNk0wkCZxGecoTZ0uU9eOpEPs72lVDlyQD7ae3nu2H2P3CAsEkI8BAHOMAZMYcihiecFmmIg0zguOl2wGQspYCsGv2U0IewAQeZrM2Hq7o4gaHXpnXH-OOhv1-luXDUWuNd2BRmTn6l1E2rfkw1NEX66i1lBkfXeIXk9trf35ll1Z3QS6--1z9vHyvF29xpv39dtquYmNyLCPNVBpkoxLsJCBMGRAcjS2EpAIkRPlukIqdWlLyJDznEwGaU7SCBxmCXP2MPkeffd5otCrfXfy7bBSYZZmPE2LAgfWYmLVuiHlWtv1XpuhKjo407Vk3YAvE-BCoihGW5wExncheLLq6N1h-EshqDFgNQWshoDVGLAaNXzShIHb1uT_nPKv6AcFD3y5
sourcetypeAggregation Database
isCDItrue
recordtypearticle
pqid1656255991
display
typearticle
titleThe elasticity of taxable income of high earners: evidence from Hungary
creatorKiss, Áron ; Mosberger, Pálma
creatorcontribKiss, Áron ; Mosberger, Pálma
descriptionThe paper studies how high-income taxpayers responded to the introduction of the “extraordinary tax on individuals” in Hungary in 2007. The study is based on a panel of tax returns containing information on 10 % of tax filers from 2005 and three subsequent years. We estimate the elasticity of taxable income with respect to the marginal net-of-tax rate and find that the taxable income of Hungarian high earners is moderately responsive to taxation: the estimated elasticity is about 0.24. We also find evidence for a sizeable income effect. The estimated effect is not caused by income shifting.
identifier
0ISSN: 0377-7332
1EISSN: 1435-8921
2DOI: 10.1007/s00181-014-0809-7
languageeng
publisherBerlin/Heidelberg: Springer Berlin Heidelberg
subjectAdjustment ; Article ; Econometrics ; Economic Theory/Quantitative Economics/Mathematical Methods ; Economics ; Economics and Finance ; Elasticity of demand ; Finance ; High income ; Income distribution ; Income shifting ; Income tax ; Income tax returns ; Income taxes ; Insurance ; Labor supply ; Management ; Personal income ; Statistical analysis ; Statistics for Business ; Tax avoidance ; Tax law ; Tax planning ; Tax rates ; Tax returns ; Taxable income ; Taxation
ispartofEmpirical economics, 2014-06-05, Vol.48 (2), p.883-908
rights
0Springer-Verlag Berlin Heidelberg 2014
1COPYRIGHT 2015 Springer
2Springer-Verlag Berlin Heidelberg 2015
lds50peer_reviewed
oafree_for_read
citesFETCH-LOGICAL-c361t-a0ebc46270f0603cec0721cfd304338ee8ad1ebabfb061228ec6058e7c318ec70
links
openurl$$Topenurl_article
thumbnail$$Usyndetics_thumb_exl
search
creatorcontrib
0Kiss, Áron
1Mosberger, Pálma
title
0The elasticity of taxable income of high earners: evidence from Hungary
1Empirical economics
addtitleEmpir Econ
descriptionThe paper studies how high-income taxpayers responded to the introduction of the “extraordinary tax on individuals” in Hungary in 2007. The study is based on a panel of tax returns containing information on 10 % of tax filers from 2005 and three subsequent years. We estimate the elasticity of taxable income with respect to the marginal net-of-tax rate and find that the taxable income of Hungarian high earners is moderately responsive to taxation: the estimated elasticity is about 0.24. We also find evidence for a sizeable income effect. The estimated effect is not caused by income shifting.
subject
0Adjustment
1Article
2Econometrics
3Economic Theory/Quantitative Economics/Mathematical Methods
4Economics
5Economics and Finance
6Elasticity of demand
7Finance
8High income
9Income distribution
10Income shifting
11Income tax
12Income tax returns
13Income taxes
14Insurance
15Labor supply
16Management
17Personal income
18Statistical analysis
19Statistics for Business
20Tax avoidance
21Tax law
22Tax planning
23Tax rates
24Tax returns
25Taxable income
26Taxation
issn
00377-7332
11435-8921
fulltextfalse
rsrctypearticle
creationdate2014
recordtypearticle
recordideNp1UMFOwzAMjRBIjMEHcKvEucNO2qblNk0wkCZxGecoTZ0uU9eOpEPs72lVDlyQD7ae3nu2H2P3CAsEkI8BAHOMAZMYcihiecFmmIg0zguOl2wGQspYCsGv2U0IewAQeZrM2Hq7o4gaHXpnXH-OOhv1-luXDUWuNd2BRmTn6l1E2rfkw1NEX66i1lBkfXeIXk9trf35ll1Z3QS6--1z9vHyvF29xpv39dtquYmNyLCPNVBpkoxLsJCBMGRAcjS2EpAIkRPlukIqdWlLyJDznEwGaU7SCBxmCXP2MPkeffd5otCrfXfy7bBSYZZmPE2LAgfWYmLVuiHlWtv1XpuhKjo407Vk3YAvE-BCoihGW5wExncheLLq6N1h-EshqDFgNQWshoDVGLAaNXzShIHb1uT_nPKv6AcFD3y5
startdate20140605
enddate20140605
creator
0Kiss, Áron
1Mosberger, Pálma
general
0Springer Berlin Heidelberg
1Springer
2Springer Nature B.V
scope
0AAYXX
1CITATION
2BSHEE
30U~
41-H
53V.
67WY
77WZ
87XB
987Z
108AO
118BJ
128FK
138FL
14ABUWG
15BENPR
16BEZIV
17DWQXO
18FQK
19FRNLG
20F~G
21JBE
22K60
23K6~
24K8~
25L.-
26L.0
27M0C
28PQBIZ
29PQBZA
30PQEST
31PQQKQ
32PQUKI
33PRINS
34PYYUZ
35Q9U
sort
creationdate20140605
titleThe elasticity of taxable income of high earners: evidence from Hungary
authorKiss, Áron ; Mosberger, Pálma
facets
frbrtype5
frbrgroupidcdi_FETCH-LOGICAL-c361t-a0ebc46270f0603cec0721cfd304338ee8ad1ebabfb061228ec6058e7c318ec70
rsrctypearticles
prefilterarticles
languageeng
creationdate2014
topic
0Adjustment
1Article
2Econometrics
3Economic Theory/Quantitative Economics/Mathematical Methods
4Economics
5Economics and Finance
6Elasticity of demand
7Finance
8High income
9Income distribution
10Income shifting
11Income tax
12Income tax returns
13Income taxes
14Insurance
15Labor supply
16Management
17Personal income
18Statistical analysis
19Statistics for Business
20Tax avoidance
21Tax law
22Tax planning
23Tax rates
24Tax returns
25Taxable income
26Taxation
toplevelpeer_reviewed
creatorcontrib
0Kiss, Áron
1Mosberger, Pálma
collection
0CrossRef
1Academic OneFile (A&I only)
2Global News & ABI/Inform Professional
3Trade PRO
4ProQuest Central (Corporate)
5ABI/INFORM Collection
6ABI/INFORM Global (PDF only)
7ProQuest Central (purchase pre-March 2016)
8ABI/INFORM Global (Alumni Edition)
9ProQuest Pharma Collection
10International Bibliography of the Social Sciences (IBSS)
11ProQuest Central (Alumni) (purchase pre-March 2016)
12ABI/INFORM Collection (Alumni Edition)
13ProQuest Central (Alumni Edition)
14ProQuest Central
15Business Premium Collection
16ProQuest Central Korea
17International Bibliography of the Social Sciences
18Business Premium Collection (Alumni)
19ABI/INFORM Global (Corporate)
20International Bibliography of the Social Sciences
21ProQuest Business Collection (Alumni Edition)
22ProQuest Business Collection
23DELNET Management Collection
24ABI/INFORM Professional Advanced
25ABI/INFORM Professional Standard
26ABI/INFORM Global
27ProQuest One Business
28ProQuest One Business (Alumni)
29ProQuest One Academic Eastern Edition
30ProQuest One Academic
31ProQuest One Academic UKI Edition
32ProQuest Central China
33ABI/INFORM Collection China
34ProQuest Central Basic
jtitleEmpirical economics
delivery
delcategoryRemote Search Resource
fulltextno_fulltext
addata
au
0Kiss, Áron
1Mosberger, Pálma
formatjournal
genrearticle
ristypeJOUR
atitleThe elasticity of taxable income of high earners: evidence from Hungary
jtitleEmpirical economics
stitleEmpir Econ
date2014-06-05
risdate2014
volume48
issue2
spage883
epage908
pages883-908
issn0377-7332
eissn1435-8921
abstractThe paper studies how high-income taxpayers responded to the introduction of the “extraordinary tax on individuals” in Hungary in 2007. The study is based on a panel of tax returns containing information on 10 % of tax filers from 2005 and three subsequent years. We estimate the elasticity of taxable income with respect to the marginal net-of-tax rate and find that the taxable income of Hungarian high earners is moderately responsive to taxation: the estimated elasticity is about 0.24. We also find evidence for a sizeable income effect. The estimated effect is not caused by income shifting.
copBerlin/Heidelberg
pubSpringer Berlin Heidelberg
doi10.1007/s00181-014-0809-7
oafree_for_read