The Elasticity of Taxable Income: Evidence and Implications
E790055
"The Elasticity of Taxable Income: Evidence and Implications" is a highly influential economics paper by Emmanuel Saez that analyzes how taxpayers respond to changes in marginal tax rates and draws policy conclusions for optimal tax design.
All labels observed (1)
| Label | Occurrences |
|---|---|
| The Elasticity of Taxable Income: Evidence and Implications canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T9303564 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: The Elasticity of Taxable Income: Evidence and Implications Context triple: [Emmanuel Saez, notableWork, The Elasticity of Taxable Income: Evidence and Implications]
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A.
Frisch elasticity of labor supply
The Frisch elasticity of labor supply is an economic measure that captures how responsive individuals’ labor supply is to changes in wages when their expected lifetime wealth is held constant.
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B.
The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks
"The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks" is an influential empirical economics paper that quantifies how exogenous tax policy changes impact output and other key macroeconomic variables.
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C.
Kaldor’s expenditure tax proposal
Kaldor’s expenditure tax proposal is an economic policy idea advocating a shift from taxing income to taxing individual consumption, aiming to promote savings and investment while simplifying the tax system.
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D.
Inequality Reexamined
Inequality Reexamined is a philosophical and economic work by Amartya Sen that critically analyzes traditional views of inequality and justice through his capabilities approach.
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E.
Miti e paradossi della giustizia tributaria
"Miti e paradossi della giustizia tributaria" is an essay by Italian economist and statesman Luigi Einaudi that critically examines the principles, contradictions, and practical injustices of the tax justice system.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: The Elasticity of Taxable Income: Evidence and Implications Target entity description: "The Elasticity of Taxable Income: Evidence and Implications" is a highly influential economics paper by Emmanuel Saez that analyzes how taxpayers respond to changes in marginal tax rates and draws policy conclusions for optimal tax design.
-
A.
Frisch elasticity of labor supply
The Frisch elasticity of labor supply is an economic measure that captures how responsive individuals’ labor supply is to changes in wages when their expected lifetime wealth is held constant.
-
B.
The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks
"The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks" is an influential empirical economics paper that quantifies how exogenous tax policy changes impact output and other key macroeconomic variables.
-
C.
Kaldor’s expenditure tax proposal
Kaldor’s expenditure tax proposal is an economic policy idea advocating a shift from taxing income to taxing individual consumption, aiming to promote savings and investment while simplifying the tax system.
-
D.
Inequality Reexamined
Inequality Reexamined is a philosophical and economic work by Amartya Sen that critically analyzes traditional views of inequality and justice through his capabilities approach.
-
E.
Miti e paradossi della giustizia tributaria
"Miti e paradossi della giustizia tributaria" is an essay by Italian economist and statesman Luigi Einaudi that critically examines the principles, contradictions, and practical injustices of the tax justice system.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
academic paper
ⓘ
economics paper ⓘ |
| aimsTo |
link empirical elasticities to optimal tax formulas
ⓘ
provide a unified framework for interpreting taxable income responses ⓘ |
| analyzes |
high-income taxpayers
ⓘ
taxable income responses using tax return data ⓘ |
| argues |
taxable income elasticity can guide optimal top tax rate formulas
ⓘ
taxable income elasticity summarizes all behavioral responses to taxation ⓘ |
| author | Emmanuel Saez ⓘ |
| concludes | elasticity of taxable income is a key statistic for tax policy ⓘ |
| conclusion |
higher elasticities imply stronger efficiency costs of high marginal tax rates
ⓘ
taxable income elasticity is central for evaluating efficiency costs of taxation ⓘ |
| contributesTo |
empirical public finance literature
ⓘ
optimal tax theory ⓘ |
| countryOfContext |
United States
ⓘ
linked to:
United States of America
|
| emphasizes |
heterogeneity of responses across income groups
ⓘ
importance of tax base definition for elasticity estimates ⓘ role of tax avoidance opportunities in measured elasticities ⓘ |
| field |
public economics
ⓘ
taxation economics ⓘ |
| focusesOn |
behavioral response to income taxation
ⓘ
marginal tax rate changes ⓘ optimal income tax design ⓘ |
| influencedBy |
James Mirrlees' optimal tax theory
ⓘ
Martin Feldstein's work on taxable income elasticity ⓘ |
| influences |
debates on tax rate changes for high earners
ⓘ
design of progressive income tax systems ⓘ research on top income taxation ⓘ |
| language | English ⓘ |
| mainConcept | elasticity of taxable income ⓘ |
| provides |
empirical estimates of taxable income elasticity
ⓘ
policy implications for tax design ⓘ |
| recognizedAs |
highly influential paper in public finance
ⓘ
key reference on taxable income elasticity ⓘ |
| recommends |
careful interpretation of short-run versus long-run elasticities
ⓘ
using estimated elasticities in setting top marginal tax rates ⓘ |
| relatedConcept |
Laffer curve
ⓘ
deadweight loss of taxation ⓘ |
| relatedWork |
Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses
ⓘ
Top Incomes and the Great Recession: Recent Evolutions and Policy Implications ⓘ |
| studies | taxable income response to marginal tax rates ⓘ |
| topic |
income shifting and timing responses
ⓘ
income tax progressivity ⓘ labor supply responses to taxation ⓘ tax avoidance and evasion responses ⓘ |
| usesMethod |
difference-in-differences style comparisons
ⓘ
panel data analysis ⓘ quasi-experimental variation in tax reforms ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: The Elasticity of Taxable Income: Evidence and Implications Description of subject: "The Elasticity of Taxable Income: Evidence and Implications" is a highly influential economics paper by Emmanuel Saez that analyzes how taxpayers respond to changes in marginal tax rates and draws policy conclusions for optimal tax design.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.