LT 6 - Income and Behavioural Responses at the Top of the Distribution Flashcards
1
Q
How do high-income earners respond to higher tax rates?
A
2
Q
Channels of taxable income response
A
3
Q
Why focus on ETI?
A
4
Q
Insights from top income share analysis
A
5
Q
ETI estimation
A
6
Q
Top income analysis - Regression analysis
A
7
Q
Top income analysis - allow for time trend
A
8
Q
ETI estimator - top income share analysis
A
9
Q
Potential Bias
A
10
Q
An application of the ETI - the laffer curve
A
11
Q
Laffer curve graph
A
12
Q
Explain the tax change in laffer curve
A
13
Q
Formula - high income laffer rate
A
14
Q
The ETI as a policy instrument
A
15
Q
Income shifting
A
