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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:
Publisher: Berlin/Heidelberg: Springer Berlin Heidelberg
ID: ISSN: 0377-7332
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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


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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.
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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
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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.
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atitleThe elasticity of taxable income of high earners: evidence from Hungary
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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.
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