Taxable Income Responses to 1990s Tax Acts: Further Explorations: Working Paper 2008-08

No 20206, Working Papers from Congressional Budget Office

Abstract: This paper presents applications of variants of a differencing methodology to Internal Revenue Service tax records in order to estimate taxable income elasticities for the 1990s. Estimates are systematically examined by applying a number of sensitivity tests. Estimates are produced after altering the: (1) time interval over which observational-level behavior is measured; (2) income restrictions on the sample; (3) choice of control variables; and (4) weighting scheme used in the regressions. In general, estimates are quite sensitive to a number of different factors. In

Date: 2008-09-24
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