Estimating Taxable Income Responses Using Danish Tax Reforms
利用丹麦1980年以来的多次税制改革和全人口行政数据，克服了不平等和均值回归的偏误，提供了应税收入弹性的非参数识别证据和稳健的面板回归结果。
This paper estimates taxable income responses using a series of Danish tax reforms and population-wide administrative data since 1980. The tax variation and data in Denmark makes it possible to overcome the biases from nontax changes in inequality and mean reversion that plague the existing literature. We provide compelling graphical evidence of taxable income responses, arguably representing the first nonparametrically identified evidence of taxable income elasticities using tax reforms. We also present panel regression evidence that is extremely robust to specification, unlike previous results which have been very sensitive.