摘要 : This paper conducts the first formal comparison of two main approaches (tax reform versus bunching approach) to estimate the elasticity of taxable income (ETI), a central parameter in the public finance literature since Feldstein ... 展开
作者 | He~ Daixin Peng~ Langchuan Wang~ Xiaxin |
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作者单位 | |
期刊名称 | 《Journal of public economics》 |
页码/总页数 | 104375.1-104375.16 / 16 |
语种 | 英语 |
关键词 | Elasticity of taxable income Bunching Personal income tax Tax reform China |
DOI | 10.1016/j.jpubeco.2021.104375 |
馆藏号 | F-346 |