Tax bases, tax rates and the elasticity of reported income

Journal of Public Economics

Volumn 89, Issue 11-12, 2005, Pages 2093-2119

  Kopczuk, Wojciech ^a  

^a Howard Hughes Medical Institute   (United States)

Author keywords

Personal income tax; Tax complexity; Taxable income elasticity

Indexed keywords

EID: 27744590241     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2004.12.005     Document Type: Article

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