[PDF] Top 20 Estimating the Elasticity of Taxable Income: Evidence from Top Japanese Taxpayers

... an elasticity estimate, although the direction of the bias depends on whether pre-reform incomes are larger or smaller than those on ...lagged income (here defined as log ) as a ...in income ... See full document

... ranging from -0.14 to 0.71 by separately analyzing four income groups that are further divided by marital status and the decision to itemize ...An elasticity of ...married taxpayers or to the ... See full document

... marginal income tax rates. These changes have more than likely induced taxpayers to alter their behaviour in order to affect their reported taxable ...individual taxpayers between 2003 and ... See full document

... ion, from a met hodological point of view , t he est imat es comput ed using equat ion 4 are asympt omat ically biased w it h inconsist ent st andard ...and income variables should be st at ... See full document

... household. Income is recorded as gross, rather than net, and two options are available in the data – ‘current’ and ‘normal’ gross ...‘normal income’ measure in order to better capture demand which arises as ... See full document

... data from 1970 to 2015, we describe two sets of stylized ...the income elasticity is on average greater than 1 and positively correlated with the business ...the income elasticity tends ... See full document

... VAT is an indirect tax placed on goods and services, not on people and corporations like an income tax. The VAT is charged sequentially throughout the process of manufacturing a good or providing a service. The ... See full document

... personal income taxes are found to have strong negative effects on labour supply, particularly of workers with high labour-supply elasticity, such as second earners in households, often ...Empirical ... See full document

... Taxable Income without Gain on the Sale of a Deceased Partner's Interest Code, Common Law, and Community Property SMU Law Review Volume 13 | Issue 3 Article 3 1959 Taxable Income without Gain on the S[.] ... See full document

... Embezzled Funds Taxable Income in the Year of Missappropriation SMU Law Review Volume 16 | Issue 2 Article 8 1962 Embezzled Funds Taxable Income in the Year of Missappropriation Charles Ted Raines Jr[.] ... See full document

... of income due to the larger weight of intangibles and services in value ...consolidated income of MNEs at EU level, since there would be no simple way of allocating assets and liabilities to decentralised ... See full document

... net income distribution - after imposing the tax system - equally distributed (same inequality index) as taxable (‘gross’) ...(‘gross’) taxable income before taxation (R%). The lump-sum ranges ... See full document

... resulting from shifting between years adjacent to the two years used in creating each paired ...on income changes for other pairs of years (in which tax rates did not change) may be helpful ... See full document

... that elasticity coefficients in respect of net sown area, household income, share of income from wetland to the total income and awareness on benefits of wetland were significant at one ... See full document

... sufficient information and calculation of individual expenditures, without entering into controversy or discussion of the definition and scope of tax expenditures. Each deviation from the closely defined tax ... See full document

... the elasticity of substitution between good i and good j the more substitutional the goods ...the elasticity of substitution approaches zero, the good i and j will be complementary goods ...the ... See full document

... mixed evidence, financing public recreation services becomes a puzzling task at least where equity is ...burden from all taxpayers to the actual ... See full document

... the top income shares are statistically significant in three (out of four) positive emotional wellbeing regressions and three (out of four) negative emotional wellbeing ...in top income shares ... See full document

... gross income for each bracket is calculated separately for each ...high income is added to a particular bracket, then the mean may increase substantially, making the system ... See full document

... lifetime, income often follows a general path, with many fl uctua- ...After income has been particularly high or low, it will often revert to a more normal ...the income distri- bution are often not ... See full document