My da|ra Login

Detailed view

metadata language: English

Replication data for: Estimating Taxable Income Responses Using Danish Tax Reforms

Version
V0
Resource Type
Dataset
Creator
  • Kleven, Henrik Jacobsen
  • Schultz, Esben Anton
Publication Date
2014-01-03
Description
  • Abstract

    This paper estimates taxable income responses using a series of Danish tax reforms and population-wide administrative data since 1980. The tax variation and data in Denmark makes it possible to overcome the biases from nontax changes in inequality and mean reversion that plague the existing literature. We provide compelling graphical evidence of taxable income responses, arguably representing the first nonparametrically identified evidence of taxable income elasticities using tax reforms. We also present panel regression evidence that is extremely robust to specification, unlike previous results which have been very sensitive.
Availability
Download
Relations
  • Is supplemented by
    DOI: 10.1257/pol.6.4.271 (Text)
Publications
  • Kleven, Henrik Jacobsen, and Esben Anton Schultz. “Estimating Taxable Income Responses Using Danish Tax Reforms.” American Economic Journal: Economic Policy 6, no. 4 (November 2014): 271–301. https://doi.org/10.1257/pol.6.4.271.
    • ID: 10.1257/pol.6.4.271 (DOI)

Update Metadata: 2019-10-13 | Issue Number: 1 | Registration Date: 2019-10-13

Kleven, Henrik Jacobsen; Schultz, Esben Anton (2014): Replication data for: Estimating Taxable Income Responses Using Danish Tax Reforms. Version: V0. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E114881