This paper provides an introduction to the concept of the elasticity of taxable income with respect to the net-of-tax rate. This elasticity aims to capture all potential responses to income taxation in a single elasticity measure, without the need to specify the nature of the various adjustment processes involved or consider the details of tax regu...

Research paper / University of Melbourne, Dept. of Economics, 0819-2642 ; no. 1085.

Title from title screen (viewed on 16 September 2011)

"October 2009".

Includes bibliographical references (p. 24)

Mode of access: Internet via World Wide Web. Address as at 16/09/2011: http://www.economics.unimelb.edu.au/research/workingPapers.html.

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9780734044389

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