Estimating the Elasticity of Taxable Income: Evidence from Top Japanese Taxpayers
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- Miyazaki, Takeshi & Ishida, Ryo, 2022. "Estimating the elasticity of taxable income: Evidence from top Japanese taxpayers," Japan and the World Economy, Elsevier, vol. 61(C).
References listed on IDEAS
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More about this item
Keywords
Elasticity of taxable income; income tax; Japan; top taxpayers;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2016-10-23 (Accounting and Auditing)
- NEP-PBE-2016-10-23 (Public Economics)
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