What Does the Taxable Income Elasticity Say About Dynamic Responses to Tax Changes?
探讨应税收入弹性如何反映纳税人对税收变化的动态调整行为，为理解税收改革的经济效应提供依据。
What Does the Taxable Income Elasticity Say About Dynamic Responses to Tax Changes? by Robert Carroll and Warren Hrung. Published in volume 95, issue 2, pages 426-431 of American Economic Review, May 2005