Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/205618 
Erscheinungsjahr: 
2011
Schriftenreihe/Nr.: 
New Zealand Treasury Working Paper No. 11/05
Verlag: 
New Zealand Government, The Treasury, Wellington
Zusammenfassung: 
This paper examines the elasticity of tax revenue with respect to a marginal rate change, at both the individual and aggregate level. The roles of the elasticity of taxable income (the behavioural effect on taxable income of a tax rise) and the revenue elasticity (the structural effect on revenue of a change in taxable income) are highlighted. The revenue elasticity is the central concept in examining fiscal drag, but it has an additional role in the context of the revenue effects of tax changes when incomes respond to rate changes. Illustrations are provided using changes to the New Zealand income tax structure in the 2010 Budget. This reduced all marginal tax rates while leaving income thresholds unchanged.
Schlagwörter: 
income tax revenue
elasticity of taxable income
revenue elasticity
JEL: 
H24
H31
H26
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
224.31 kB





Publikationen in EconStor sind urheberrechtlich geschützt.