Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/265163 
Erscheinungsjahr: 
2022
Schriftenreihe/Nr.: 
Working Paper No. 2022:12
Verlag: 
Institute for Evaluation of Labour Market and Education Policy (IFAU), Uppsala
Zusammenfassung: 
We exploit a recent Swedish tax reform, implying higher marginal tax rates for the top 5% of the earnings distribution, to learn about earnings responses in an economy where taxes already are high. Using a simple and graphical cross sectional method, we estimate earnings elasticities in the range 0.13-0.16. We interpret the response using a simulation model in which people face uncertain marginal tax rates due to earnings dynamics. The tax response is surprisingly sharp given the earnings variability at the top of the earnings distribution.
Schlagwörter: 
Earnings supply
Income taxation
JEL: 
H24
J22
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
827.27 kB





Publikationen in EconStor sind urheberrechtlich geschützt.