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The impact of income tax changes on tax revenue.

This article shows that tax revenue responses to changes in tax rates crucially depend on how the changes affect the marginal tax rate relative to the average tax rate. Using a wide range of empirical frameworks and datasets, we find that tax multipliers are consistently large and tax revenues fall...

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Publicado en:Oxford Economic Papers Vol. 78; no. 3; pp. 712 - 740
Autores principales: McManus, Richard, Ozkan, F Gulcin, Trzeciakiewicz, Dawid
Formato: Artículo
Publicado: Oxford University Press / USA Jul2026
Materias:
Income tax
Keynesian economics
Empirical research
Tax rates
General equilibrium theory (Economics)
Internal revenue
Acceso en línea:Ver este registro en EBSCOhost