The elasticity of taxable income: theory and estimation
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| Main Author: | |
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| Format: | Book |
| Language: | English |
| Published: |
Cheltenham, UK ; Northampton, MA, USA
Edward Elgar Publishing
[2022]
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | xiv, 291 Seiten Diagramme 24 cm |
| ISBN: | 9781802209594 |
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MARC
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| adam_text | Contents List of tables List of figures Acknowledgements ix xi xiii I Introduction 1 1 The Elasticity of Taxable Income 3 1.1 1.2 2 The Main Concepts Outline of the Book 3 7 Some Basic Analytics 11 2.1 12 12 13 14 17 19 24 26 2.2 2.3 2.4 2.5 2.6 A Structural Approach 2.1.1 The Standard Labour Supply Model 2.1.2 Under-Reporting of Income A Reduced-Form Approach A Top Marginal Income Tax Rate Welfare Changes and the Top Rate Welfare Changes for All Tax Brackets Conclusions II Tax Revenue and Welfare 29 3 Decomposing Revenue Changes 31 3.1 33 34 37 39 40 40 43 45 47 51 3.2 3.3 3.4 Relationships Among Elasticities 3.1.1 A Single Rate Above a Tax-Free Threshold 3.1.2 The Multi-Rate Tax Function 3.1.3 Allowing for Income Shifting Aggregate Revenue 3.2.1 Components of Total Revenue 3.2.2 Changes in Aggregate Revenue 3.2.3 Revenue-Reducing Tax Rate Increases Illustrative Examples Conclusions v
CONTENTS vi Revenue-Maximising Elasticities 4.1 4.2 4.3 4.4 4.5 4.6 The ETI in Multi-Rate Tax Structures 4.1.1 Effective Income Thresholds 4.1.2 Changes in Individual Tax Payments 4.1.3 Aggregation Over Individuals Revenue-Maximising ETIs in NZ 4.2.1 Revenue-Maximising ETIs: Single Earner Without Children 4.2.2 Revenue-Maximising ETIs: Single-Earner Households With Children Aggregate Values of ETIL 4.3.1 Simulating Changes in Income Tax Rates 4.3.2 Revenue-Raising ETIs Mechanical Elasticities Changes in Ineome Thresholds Conclusions 53 56 56 57 60 62 62 66 69 73 78 81 82 85 Optimal Tax Rates and the ETI 89 5.1 5.2 90 92 92 94 96 97 98 99 5.3 5.4 5.5 5.6 5.7 5.8 The Basic Specification Marginal Revenue and Welfare Changes 5.2.1 Marginal Revenue Changes 5.2.2 Marginal Welfare Changes A Multi-Rate Tax Structure 5.3.1 The Tax Function 5.3.2 Changes in Intermediate Tax Rates Optimal Tax Rates 5.4.1 First-Order Conditions in a Multi-Rate Structure 5.4.2 Comparison with Earlier Literature Tax Rates in New Zealand Imposing Value Judgements 5.6.1 Inequality Aversion Welfare and Non-Marginal Tax Changes Conclusions 101 104 104 106 113 117 119 Optimal Tax Enforcement 121 6.1 123 123 124 126 128 130 131 135 6.2 6.3 6.4 6.5 The Basic Model 6.1.1 The Individual’s Problem 6.1.2 The Government’s Choice of Tax Rate 6.1.3 The Government’s Choice of Enforcement Tax Administration and Labour Supply The Compliance Gap Many Individuals Conclusions
CONTENTS III Empirical Estimation 7 141 New Zealand’s Income Tax System Introduction of 39 Per Cent Rate Estimates Based on Fiscal Drag Some Comparisons Marginal Welfare Costs Conclusions 143 147 149 152 154 155 Regression Estimates of the Elasticity 159 8.1 8.2 8.3 161 164 166 166 169 171 176 176 178 179 182 184 185 187 193 197 8.4 8.5 8.6 9 139 Income Share and Difference-in-Difference Estimates 7.1 7.2 7.3 7.4 7.5 7.6 8 vii Approaches to Estimation The Specification Alternative Instruments 8.3.1 The Standard Instrument 8.3.2 Incorporating Income Dynamics 8.3.3 Correlations Among Measures Construction of Alternative Instruments 8.4.1 Income Dynamics 8.4.2 Tax Rate Applied to ExpectedIncome 8.4.3 An Instrument Based on Expected Tax Rate 8.4.4 The Distribution of the Tax Rate Instruments Applications: The 2001 Tax Change 8.5.1 The Data 8.5.2 Regression Results 8.5.3 Who Responded to the 2001 Reform? Conclusions Income Effects and the ETI 199 9.1 9.2 201 203 205 207 209 211 213 213 9.3 9.4 9.5 9.6 Starting from the Slutsky Equation Specification of Income Effects 9.2.1 Marginal Tax Rates and Virtual Income 9.2.2 Marginal and Average Tax Rates Estimation: Dealing With Endogeneity The 2001 Tax Reform in New Zealand Empirical Results 9.5.1 Instrumental vs Proxy Variables 9.5.2 Income Effects: Average Tax Rates and Virtual Income 9.5.3 Elasticity Comparisons Conclusions 216 216 217
CONTENTS viii 10 Bunching Estimates of the ETI 10.1 10.2 10.3 10.4 10.5 10.6 10.7 The Bunching Method The NZ Income Tax Structure The Administrative Data 10.3.1 Taxable Income Distributions Estimates Using the Top Threshold 10.4.1 Wage Earners and Self-Employed 10.4.2 Estimates for Males and Females Estimates from the Penultimate Kink Further Results 10.6.1 Sensitivity to Bunching Specifications 10.6.2 Effects of Adjustment Costs Conclusions 221 223 225 227 229 231 234 238 239 241 241 242 247 * IV The ETI and Couples 251 11 Couples and the Elasticity 253 11.1 11.2 11.3 254 255 259 259 260 261 264 265 269 271 11.4 11.5 11.6 11.7 11.8 Bibliography Index The Multi-Rate Income Tax Function Taxable Incomes Within Couples Utility Maximisation 11.3.1 Single Individuals 11.3.2 Couples: A Joint Utility Function Changes in One Tax Rate Changes in Total Revenue for Couples Illustrating Revenue Response Magnitudes Changes in Two Tax Rates Conclusions 273 285
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Contents List of tables List of figures Acknowledgements ix xi xiii I Introduction 1 1 The Elasticity of Taxable Income 3 1.1 1.2 2 The Main Concepts Outline of the Book 3 7 Some Basic Analytics 11 2.1 12 12 13 14 17 19 24 26 2.2 2.3 2.4 2.5 2.6 A Structural Approach 2.1.1 The Standard Labour Supply Model 2.1.2 Under-Reporting of Income A Reduced-Form Approach A Top Marginal Income Tax Rate Welfare Changes and the Top Rate Welfare Changes for All Tax Brackets Conclusions II Tax Revenue and Welfare 29 3 Decomposing Revenue Changes 31 3.1 33 34 37 39 40 40 43 45 47 51 3.2 3.3 3.4 Relationships Among Elasticities 3.1.1 A Single Rate Above a Tax-Free Threshold 3.1.2 The Multi-Rate Tax Function 3.1.3 Allowing for Income Shifting Aggregate Revenue 3.2.1 Components of Total Revenue 3.2.2 Changes in Aggregate Revenue 3.2.3 Revenue-Reducing Tax Rate Increases Illustrative Examples Conclusions v
CONTENTS vi Revenue-Maximising Elasticities 4.1 4.2 4.3 4.4 4.5 4.6 The ETI in Multi-Rate Tax Structures 4.1.1 Effective Income Thresholds 4.1.2 Changes in Individual Tax Payments 4.1.3 Aggregation Over Individuals Revenue-Maximising ETIs in NZ 4.2.1 Revenue-Maximising ETIs: Single Earner Without Children 4.2.2 Revenue-Maximising ETIs: Single-Earner Households With Children Aggregate Values of ETIL 4.3.1 Simulating Changes in Income Tax Rates 4.3.2 Revenue-Raising ETIs Mechanical Elasticities Changes in Ineome Thresholds Conclusions 53 56 56 57 60 62 62 66 69 73 78 81 82 85 Optimal Tax Rates and the ETI 89 5.1 5.2 90 92 92 94 96 97 98 99 5.3 5.4 5.5 5.6 5.7 5.8 The Basic Specification Marginal Revenue and Welfare Changes 5.2.1 Marginal Revenue Changes 5.2.2 Marginal Welfare Changes A Multi-Rate Tax Structure 5.3.1 The Tax Function 5.3.2 Changes in Intermediate Tax Rates Optimal Tax Rates 5.4.1 First-Order Conditions in a Multi-Rate Structure 5.4.2 Comparison with Earlier Literature Tax Rates in New Zealand Imposing Value Judgements 5.6.1 Inequality Aversion Welfare and Non-Marginal Tax Changes Conclusions 101 104 104 106 113 117 119 Optimal Tax Enforcement 121 6.1 123 123 124 126 128 130 131 135 6.2 6.3 6.4 6.5 The Basic Model 6.1.1 The Individual’s Problem 6.1.2 The Government’s Choice of Tax Rate 6.1.3 The Government’s Choice of Enforcement Tax Administration and Labour Supply The Compliance Gap Many Individuals Conclusions
CONTENTS III Empirical Estimation 7 141 New Zealand’s Income Tax System Introduction of 39 Per Cent Rate Estimates Based on Fiscal Drag Some Comparisons Marginal Welfare Costs Conclusions 143 147 149 152 154 155 Regression Estimates of the Elasticity 159 8.1 8.2 8.3 161 164 166 166 169 171 176 176 178 179 182 184 185 187 193 197 8.4 8.5 8.6 9 139 Income Share and Difference-in-Difference Estimates 7.1 7.2 7.3 7.4 7.5 7.6 8 vii Approaches to Estimation The Specification Alternative Instruments 8.3.1 The Standard Instrument 8.3.2 Incorporating Income Dynamics 8.3.3 Correlations Among Measures Construction of Alternative Instruments 8.4.1 Income Dynamics 8.4.2 Tax Rate Applied to ExpectedIncome 8.4.3 An Instrument Based on Expected Tax Rate 8.4.4 The Distribution of the Tax Rate Instruments Applications: The 2001 Tax Change 8.5.1 The Data 8.5.2 Regression Results 8.5.3 Who Responded to the 2001 Reform? Conclusions Income Effects and the ETI 199 9.1 9.2 201 203 205 207 209 211 213 213 9.3 9.4 9.5 9.6 Starting from the Slutsky Equation Specification of Income Effects 9.2.1 Marginal Tax Rates and Virtual Income 9.2.2 Marginal and Average Tax Rates Estimation: Dealing With Endogeneity The 2001 Tax Reform in New Zealand Empirical Results 9.5.1 Instrumental vs Proxy Variables 9.5.2 Income Effects: Average Tax Rates and Virtual Income 9.5.3 Elasticity Comparisons Conclusions 216 216 217
CONTENTS viii 10 Bunching Estimates of the ETI 10.1 10.2 10.3 10.4 10.5 10.6 10.7 The Bunching Method The NZ Income Tax Structure The Administrative Data 10.3.1 Taxable Income Distributions Estimates Using the Top Threshold 10.4.1 Wage Earners and Self-Employed 10.4.2 Estimates for Males and Females Estimates from the Penultimate Kink Further Results 10.6.1 Sensitivity to Bunching Specifications 10.6.2 Effects of Adjustment Costs Conclusions 221 223 225 227 229 231 234 238 239 241 241 242 247 * IV The ETI and Couples 251 11 Couples and the Elasticity 253 11.1 11.2 11.3 254 255 259 259 260 261 264 265 269 271 11.4 11.5 11.6 11.7 11.8 Bibliography Index The Multi-Rate Income Tax Function Taxable Incomes Within Couples Utility Maximisation 11.3.1 Single Individuals 11.3.2 Couples: A Joint Utility Function Changes in One Tax Rate Changes in Total Revenue for Couples Illustrating Revenue Response Magnitudes Changes in Two Tax Rates Conclusions 273 285 |
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| spelling | Creedy, John 1949- Verfasser (DE-588)124007902 aut The elasticity of taxable income theory and estimation John Creedy, Wellington School of Business and Government, Victoria, University of Wellington, New Zealand Cheltenham, UK ; Northampton, MA, USA Edward Elgar Publishing [2022] xiv, 291 Seiten Diagramme 24 cm txt rdacontent n rdamedia nc rdacarrier Steueraufkommen (DE-588)4139221-8 gnd rswk-swf Steuerpflicht (DE-588)4183200-0 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Elastizität Wirtschaft (DE-588)4247012-2 gnd rswk-swf Income tax Tax revenue estimating Elasticity (Economics) Income Tax Impôt sur le revenu Recettes fiscales / Estimation Élasticité (Économie politique) Einkommensteuer (DE-588)4013895-1 s Steuerpflicht (DE-588)4183200-0 s Elastizität Wirtschaft (DE-588)4247012-2 s Steueraufkommen (DE-588)4139221-8 s b DE-604 Erscheint auch als Online-Ausgabe 978-1-80220-960-0 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033587381&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Creedy, John 1949- The elasticity of taxable income theory and estimation Steueraufkommen (DE-588)4139221-8 gnd Steuerpflicht (DE-588)4183200-0 gnd Einkommensteuer (DE-588)4013895-1 gnd Elastizität Wirtschaft (DE-588)4247012-2 gnd |
| subject_GND | (DE-588)4139221-8 (DE-588)4183200-0 (DE-588)4013895-1 (DE-588)4247012-2 |
| title | The elasticity of taxable income theory and estimation |
| title_auth | The elasticity of taxable income theory and estimation |
| title_exact_search | The elasticity of taxable income theory and estimation |
| title_exact_search_txtP | The elasticity of taxable income theory and estimation |
| title_full | The elasticity of taxable income theory and estimation John Creedy, Wellington School of Business and Government, Victoria, University of Wellington, New Zealand |
| title_fullStr | The elasticity of taxable income theory and estimation John Creedy, Wellington School of Business and Government, Victoria, University of Wellington, New Zealand |
| title_full_unstemmed | The elasticity of taxable income theory and estimation John Creedy, Wellington School of Business and Government, Victoria, University of Wellington, New Zealand |
| title_short | The elasticity of taxable income |
| title_sort | the elasticity of taxable income theory and estimation |
| title_sub | theory and estimation |
| topic | Steueraufkommen (DE-588)4139221-8 gnd Steuerpflicht (DE-588)4183200-0 gnd Einkommensteuer (DE-588)4013895-1 gnd Elastizität Wirtschaft (DE-588)4247012-2 gnd |
| topic_facet | Steueraufkommen Steuerpflicht Einkommensteuer Elastizität Wirtschaft |
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