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How to tax the rich: trends and gradients in top tax responses

Authors

Publication date

29 Apr 2017

Summary

The responsiveness of high-income earners to taxation is a central aspect of tax system design. This column presents patterns in the tax elasticity of top earners for up to 30 countries over a period of 115 years. Tax elasticities vary tremendously over time, space, and income, with a J-shaped pattern emerging over the past century. Tax avoidance behaviour strongly influences the elasticity of the very top earners, while there is less support for the role of labour supply responses across earners.

Source

Voxeu.org

Links

https://voxeu.org/article/trends-and-gradients-top-tax-responses


Related publications

  1. Trends and gradients in top tax elasticities: cross-country evidence, 1900-2014

    Enrico Rubolino and Daniel Waldenström

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  2. Trends and gradients in top tax elasticities: cross-country evidence, 1900-2014

    Enrico Rubolino and Daniel Waldenström

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    2. Income Dynamics
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