This paper critically surveys the large and growing literature estimating the elasticity of
taxable income with respect to marginal tax rates using tax return data. First, we provide a …

This article reviews recent advances in the study of dynamic taxation, considering three
main approaches: the dynamic Mirrlees, the parametric Ramsey, and the sufficient statistics …

We investigate housing market responses to transaction taxes using administrative data on
all property transactions in the UK from 2004 to 2012 combined with quasi-experimental …

The new edition of a popular guide to the key issues in tax reform, presented in a clear,
nontechnical, and unbiased way. To follow the debate over tax reform, the interested citizen …

This paper examines the responsiveness of taxable income to changes in marginal tax rates
using detailed compensation data on several thousand corporate executives from 1991 to …

Research on the distribution of income during the 1980s has identified a trend towards
increasing inequality, which may be the continuation and acceleration of trends spanning …

THE TAX REFORM ACT of 1986 (TRA86) constituted the most sweeping change in the US
federal income tax since it became a tax that applied to most citizens during World War II. Its …

Using an econometric model of charitable giving and a 10-year panel of tax return data, I
find that previous studies have underestimated the effects of permanent income and …

In the Handbook of Public Economics, vol. 5, top scholars provide context and order to new
research about mechanisms that underlie both public finance theories and applications …

In this chapter, I review empirical and theoretical literature on taxation of intergenerational
transfers (estates, bequests, inheritances, inter vivos gifts) and wealth. The main message …