The Effect of Taxes on Taxable Earnings: Evidence From the 2001 and Related U.S. Federal Tax Acts

Perry Singleton

National Tax Journal, 2011, vol. 64, issue 2, 323-51

Abstract: This study measures the elasticity of taxable earnings to the marginal tax price, identified by a marriage penalty relief provision contained in the Economic Growth and Tax Relief Reconciliation Act of 2001. The change in joint taxable earnings in response to the provision implies a joint elasticity ranging from 0.217 to 0.304. The joint response is driven by the taxable wage earnings of males, and does not reflect a shift in income from tax-deferred to taxable compensation, but an increase in total wage earnings.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:64:y:2011:i:2:p:323-51

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