The behavioral elasticity of tax revenue
This article presents a new measure of the efficiency consequences of tax policies and explains how this new measure can shed light on a wide range of tax law debates. We build upon the “elasticity of taxable income” approach pioneered by public finance scholars over the last quarter century and...
| Main Authors: | , |
|---|---|
| Format: | Conference item |
| Language: | English |
| Published: |
Oxford University Centre for Business Taxation
2020
|