In such situations, excess burden depends on a weighted average of the taxable income and total earned income elasticities, with the weight determined by the resource cost of sheltering income from taxation. This generalized formula implies the efficiency cost of taxing high income individuals is not...
Martin Feldstein's (1999) widely used taxable income formula for deadweight loss assumes the marginal social cost of evasion and avoidance equals the tax r... R Chetty - 《American Economic Journal Economic Policy》 被引量: 560发表: 2009年 ...
These three tests passed, we move on to the calculation of Canadian Manufacturing and Processing Profits (“CMPP”). The foundation of calculating CMPP is rooted in a specific formula that aims to ascertain the proportion of a corporation’s adjusted business income (“ABI”) that can be a...
Moreover, if one were to ignore the cost of liquidation tax by effectively setting tE to zero, Equation 1 could be reduced to a simple formula that shows the penalty imposed by dividend income even more starkly: rAT ,t = rt[1 − δttD ]. (1´) Such considerations might serve as...
The amount of taxable income = gross income? The gross income in the formula of deducting the amount of the project is the concept of gross income, that is, the income of taxpayers engaged in material production, commodity circulation, pportation, labor service and other profit making businesses...
This generalized formula implies the efficiency cost of taxing high income individuals is not necessarily large despite evidence that their reported incomes are highly sensitive to marginal tax rates. 展开 关键词: CiteSeerX citations Is the Taxable Income Elasticity Sufficient to Calculate Deadweight ...
Martin Feldstein's (1999) widely used taxable income formula for deadweight loss assumes the marginal social cost of evasion and avoidance equals the tax r... R Chetty - 《American Economic Journal Economic Policy》 被引量: 560发表: 2009年 It's Not About the Money: Why Natural Experiments ...