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Showing 1 to 1 of 1 for “"elasticity of taxable income"”.
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Studying the Elasticity of Taxable Income and Its Functional Form from the Taxpayer Compliance Perspective
… to two gaps in the current literature on the elasticity of taxable income (ETI). Firstly, there is a lack of a deep understanding of the process underlying behavioral responses of taxable income to taxation. Secondly, there is a lack of inquiry into the functional form of the ETI. This …