This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Blomquist, S., Christiansen, V. and Micheletto, L. (2010). Public provision of private goods and non-distortionary marginal tax rates. American Economic Journal: Economic Policy, 2, 1–27.BlomquistS.ChristiansenV.MichelettoL.2010Public provision of private goods and non-distortionary marginal tax ratesAmerican Economic Journal: Economic Policy2127Search in Google Scholar
Blumkin, T., Ruffle, B. and Ganun, Y. (2012). Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment. European Economic Review, 56, 1200–1219.BlumkinT.RuffleB.GanunY.2012Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort ExperimentEuropean Economic Review561200121910.1016/j.euroecorev.2012.06.001Search in Google Scholar
Brewer, M., Saez, E. and Shephard, A. (2010). Means-testing and Tax Rates on Earnings. In Dimension of Tax Design: The Mirrlees Review. Institute for Fiscal Studies, Oxford University Press, 90-173.BrewerM.SaezE.ShephardA.2010Means-testing and Tax Rates on EarningsDimension of Tax Design: The Mirrlees ReviewInstitute for Fiscal Studies, Oxford University Press90173Search in Google Scholar
Chetty, R., Friedman, J., Olsen, T. and Pistaferri, L. (2011). Adjustment costs, firm responses, and micro vs. macro labour supply elasticities: Evidence from Danish tax records. Quarterly Journal of Economics, 126(2), 749–804.ChettyR.FriedmanJ.OlsenT.PistaferriL.2011Adjustment costs, firm responses, and micro vs. macro labour supply elasticities: Evidence from Danish tax recordsQuarterly Journal of Economics126274980410.1093/qje/qjr013Search in Google Scholar
Christiansen, V. and Tuomala, M. (2008). On taxing capital income with income shifting. International Tax and Public Finance, 15, 527–545.ChristiansenV.TuomalaM.2008On taxing capital income with income shiftingInternational Tax and Public Finance1552754510.1007/s10797-008-9076-xSearch in Google Scholar
Diamond, P. and Saez, E. (2011). The case for a progressive tax: From basic research to policy recommendations. Journal of Economic Perspectives, 25(4), 165–190.DiamondP.SaezE.2011The case for a progressive tax: From basic research to policy recommendationsJournal of Economic Perspectives25416519010.1257/jep.25.4.165Search in Google Scholar
Harju, J. and Matikka, T. (2016). The elasticity of taxable income: What is ”real” and what is not? International Tax and Public Finance, 23(4), 640–669.HarjuJ.MatikkaT.2016The elasticity of taxable income: What is ”real” and what is not?International Tax and Public Finance23464066910.1007/s10797-016-9393-4Search in Google Scholar
Kleven, H., Landais, C., Saez, E. and Schultz, E. (2014): Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners’ Tax Scheme in Denmark. Quarterly Journal of Economics, 129, 333–378.KlevenH.LandaisC.SaezE.SchultzE.2014Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners’ Tax Scheme in DenmarkQuarterly Journal of Economics12933337810.3386/w18885Search in Google Scholar
Kleven, H. and Schultz, E. (2014). Estimating taxable income responses using Danish tax reforms. American Economic Journal: Economic Policy, 6(4), 271–301.KlevenH.SchultzE.2014Estimating taxable income responses using Danish tax reformsAmerican Economic Journal: Economic Policy6427130110.1257/pol.6.4.271Search in Google Scholar
Kreiner, C. T., Leth-Petersen, S. and Skov, P. E. (2016). Tax reforms and intertemporal shifting of wage income: Evidence from Danish monthly payroll records. American Economic Journal: Economic Policy, 8, 233-257.KreinerC. T.Leth-PetersenS.SkovP. E.2016Tax reforms and intertemporal shifting of wage income: Evidence from Danish monthly payroll recordsAmerican Economic Journal: Economic Policy823325710.1257/pol.20140233Search in Google Scholar
Kreiner, C. T. and Skov, P. E. (2016). Topskat, selvfinansieringsgrad og velfærd. Samfundsøkonomen, 2016/4.KreinerC. T.SkovP. E.2016Topskat, selvfinansieringsgrad og velfærdSamfundsøkonomen20164Search in Google Scholar
Matikka, T. (2016). The elasticity of taxable income: evidence from changes in municipal income tax rates in Finland. Forthcoming, Scandinavian Journal of Economics. 10.1111/sjoe.12236.MatikkaT.2016The elasticity of taxable income: evidence from changes in municipal income tax rates in Finland. ForthcomingScandinavian Journal of Economics10.1111/sjoe.12236Open DOISearch in Google Scholar
Piketty, T. and Saez, E. (2013). Optimal labor income taxation. In Auerbach, A. J., Chetty, R., Feldstein, M. and Saez, E. (Eds.). Handbook of Public Economics, Vol. 5. Elsevier. 391–474.PikettyT.SaezE.2013Optimal labor income taxationAuerbachA. J.ChettyR.FeldsteinM.SaezE.Handbook of Public Economics5Elsevier39147410.1016/B978-0-444-53759-1.00007-8Search in Google Scholar
Piketty, T., Saez, E. and Stantcheva, S. (2014). Optimal taxation of top labor incomes: A tale of three elasticities. American Economc Journal: Economic policy, 6(1): 230-271.PikettyT.SaezE.StantchevaS.2014Optimal taxation of top labor incomes: A tale of three elasticitiesAmerican Economc Journal: Economic policy6123027110.3386/w17616Search in Google Scholar
Pirttilä, J. and Selin, H. (2011a). Income shifting within a dual income tax system: Evidence from the Finnish tax reform of 1993. Scandinavian Journal of Economics, 113:120–144.PirttiläJ.SelinH.2011aIncome shifting within a dual income tax system: Evidence from the Finnish tax reform of 1993Scandinavian Journal of Economics11312014410.1111/j.1467-9442.2010.01635.xSearch in Google Scholar
Pirttilä, J. and Selin, H. (2011b). Tax policy and employment: how does the Swedish system fare? CESifo Working paper No. 3355.PirttiläJ.SelinH.2011bTax policy and employment: how does the Swedish system fare?CESifo Working paper No. 335510.2139/ssrn.1766387Search in Google Scholar
Riihelä, M., Sullström, R. and Tuomala, M. (2014). Top incomes and top tax rates: Implications for Optimal Taxation of Top Incomes in Finland. Tampere Economic Working Papers Net Series 88/2013.RiiheläM.SullströmR.TuomalaM.2014Top incomes and top tax rates: Implications for Optimal Taxation of Top Incomes in FinlandTampere Economic Working Papers Net Series882013Search in Google Scholar
Saez, E., Slemrod, J. and Giertz, S. (2012). The elasticity of taxable income with respect to marginal tax rates: A critical review. Journal of Economic Literature, 50, 3–50.SaezE.SlemrodJ.GiertzS.2012The elasticity of taxable income with respect to marginal tax rates: A critical reviewJournal of Economic Literature5035010.3386/w15012Search in Google Scholar
Selin, H. and Simula, L. (2017). Income Shifting as Income Creation? The Intensive vs. the Extensive Shifting Margins. CESifo Working Paper No. 6510.SelinH.SimulaL.2017Income Shifting as Income Creation?The Intensive vs. the Extensive Shifting Margins. CESifo Working Paper No. 651010.1016/j.jpubeco.2019.104081Search in Google Scholar
Thoresen, T. and Vattø, T.E. (2015). Validation of structural labour supply model by methods of the new tax responsiveness literature. Labour Economics, 37(C), 38–53.ThoresenT.VattøT.E.2015Validation of structural labour supply model by methods of the new tax responsiveness literatureLabour Economics37C385310.1016/j.labeco.2015.09.001Search in Google Scholar
