{"id":"https://openalex.org/W2185501451","doi":null,"title":"The elasticity of taxable income and the optimal taxation of top incomes: Evidence from an exhaustive panel of the wealthiest taxpayers","display_name":"The elasticity of taxable income and the optimal taxation of top incomes: Evidence from an exhaustive panel of the wealthiest taxpayers","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W2185501451","mag":"2185501451"},"language":"en","primary_location":{"id":"mag:2185501451","doi":null,"is_oa":false,"landing_page_url":"http://econ.lse.ac.uk/staff/clandais/cgi-bin/Articles/taxableincome.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"parent_works":[],"lineage":["https://openalex.org/W2185501451"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009470842","display_name":"Pierre-Yves Cabannes","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pierre-Yves Cabannes","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5078514269","display_name":"Camille Landais","orcid":"https://orcid.org/0000-0002-9534-680X","observed_orcids":["https://orcid.org/0000-0002-9534-680X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Camille Landais","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.8734999895095825,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.8734999895095825,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.07190000265836716,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.018799999728798866,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/elasticity-of-taxable-income","display_name":"elasticity of taxable income","score":0.8859999775886536},{"id":"https://openalex.org/keywords/optimal-taxation","display_name":"optimal taxation","score":0.8090000152587891},{"id":"https://openalex.org/keywords/top-incomes","display_name":"top incomes","score":0.953000009059906},{"id":"https://openalex.org/keywords/marginal-tax-rates","display_name":"marginal tax rates","score":0.7149999737739563},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.5379999876022339},{"id":"https://openalex.org/keywords/deadweight-loss","display_name":"deadweight loss","score":0.6830000281333923},{"id":"https://openalex.org/keywords/self-employed-taxpayers","display_name":"self-employed taxpayers","score":0.6610000133514404},{"id":"https://openalex.org/keywords/censored-quantile-regression","display_name":"censored quantile regression","score":0.8190000057220459}],"concepts":[{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.9264522194862366},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7421829104423523},{"id":"https://openalex.org/C107515699","wikidata":"https://www.wikidata.org/wiki/Q734113","display_name":"Income elasticity of demand","level":2,"score":0.5746031999588013},{"id":"https://openalex.org/C610760","wikidata":"https://www.wikidata.org/wiki/Q1340706","display_name":"Endogeneity","level":2,"score":0.5599702000617981},{"id":"https://openalex.org/C91064468","wikidata":"https://www.wikidata.org/wiki/Q4683209","display_name":"Adjusted gross income","level":5,"score":0.5417587757110596},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.5408236980438232},{"id":"https://openalex.org/C139649195","wikidata":"https://www.wikidata.org/wiki/Q2992652","display_name":"Passive income","level":5,"score":0.472844660282135},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.46264708042144775},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.4512178897857666},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.41175633668899536},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.36957547068595886},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.23971644043922424},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.1774350106716156},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2185501451","doi":null,"is_oa":false,"landing_page_url":"http://econ.lse.ac.uk/staff/clandais/cgi-bin/Articles/taxableincome.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":12,"referenced_works":["https://openalex.org/W1532684042","https://openalex.org/W2076781095","https://openalex.org/W2097545809","https://openalex.org/W2116769529","https://openalex.org/W2162373704","https://openalex.org/W2234959598","https://openalex.org/W2891344209","https://openalex.org/W3023650304","https://openalex.org/W3024955934","https://openalex.org/W3121431280","https://openalex.org/W3122859591","https://openalex.org/W3150563471"],"related_works":["https://openalex.org/W2745472437","https://openalex.org/W3024955934","https://openalex.org/W2309791224","https://openalex.org/W3140354309","https://openalex.org/W1570240983","https://openalex.org/W2562994034","https://openalex.org/W2590544440","https://openalex.org/W193799931","https://openalex.org/W2144281388","https://openalex.org/W3123435812"],"abstract_inverted_index":{"This":[0],"paper":[1],"proposes":[2],"new":[3],"estimates":[4],"of":[5,8,19,37,77,101,108,121,190],"the":[6,17,74,95,102,106,145,187],"elasticity":[7,76,184],"taxable":[9,78,182],"income":[10,54,60,79,96,115,124,153,183,193],"with":[11,144],"respect":[12],"to":[13,67,85,111,142,161,185],"taxation.":[14],"We":[15,126,178],"identify":[16],"effect":[18],"taxation":[20,162],"using":[21,80,117],"three":[22],"important":[23],"French":[24,167],"tax":[25,38,44,51,63],"reforms":[26,45],"between":[27],"1998":[28],"and":[29,91,140,170],"2006":[30],"on":[31,113,132,151],"data":[32],"coming":[33],"from":[34],"a":[35,137],"sample":[36],"forms":[39],"oversampling":[40],"rich":[41],"taxpayers.":[42,177],"These":[43],"involve":[46],"differential":[47],"variations":[48],"in":[49,94,195],"marginal":[50],"rates":[52],"across":[53],"groups":[55,61],"as":[56,58],"well":[57],"within":[59],"(dividend":[62],"reform)":[64],"enabling":[65],"us":[66],"implement":[68],"different":[69],"identification":[70],"strategies.":[71],"After":[72],"estimating":[73],"overall":[75],"Gruber":[81],"&":[82],"Saez\u2019s":[83],"framework":[84],"control":[86],"for":[87],"endogeneity,":[88],"mean":[89],"reversion":[90],"underlying":[92],"trends":[93],"distribution,":[97],"we":[98],"take":[99],"advantage":[100],"exhaustive":[103,119],"sampling":[104],"at":[105],"upper-end":[107],"our":[109,180],"samples":[110],"concentrate":[112],"top":[114,122,152,168,192],"elasticity,":[116],"an":[118,128],"panel":[120],".1%":[123],"earners.":[125],"propose":[127],"estimation":[129,146],"technique":[130],"based":[131],"two-step":[133],"censored":[134],"quantile":[135],"regressions":[136],"la":[138],"Buchinsky":[139],"Hahn":[141],"deal":[143],"problems":[147],"encountered":[148],"when":[149],"focusing":[150],"responses.":[154],"Our":[155],"results":[156],"demonstrate":[157],"that":[158],"short-run":[159],"responses":[160],"are":[163],"quite":[164],"small":[165],"among":[166],"incomes,":[169],"primarily":[171],"driven":[172],"by":[173],"independent":[174],"or":[175],"self-employed":[176],"use":[179],"estimated":[181],"calibrate":[186],"deadweight":[188],"loss":[189],"taxing":[191],"households":[194],"France.":[196],"JEL:":[197]},"counts_by_year":[{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}