Simulating the revenue elasticity of an individual income tax |
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| Authors: | John P. Hutton Peter J. Lambert |
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| Affiliation: | University of York, Heslington, York YO1 5DD, UK |
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| Abstract: | The revenue elasticity of an idealized income tax depends upon the threshold, median income and income inequality. Numerical simulations facilitate comparison of elasticities in different economies and underline the dangers of the constant elasticity assumption in certain cross-sectional studies. |
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