000			01211naa a2200181uu 4500
001			9092915570413
003			OSt
005			20190211165626.0
008			090929s2009 xx ||||gr |0|| 0 eng d
100	1		_aHEIM, Bradley T _937908
245	1	0	_aThe effect of recent tax changes on taxable income : _bEvidence from a new panel of tax returns
260			_bWiley-Blackwell, _c2009
520	3		_aThis paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall, and that the elasticity of a broader measure of income falls between 0.1 and 0.2 overall, with substantially higher elasticities for taxpayers reporting income in excess of $500,000. © 2009 by the Association for Public Policy Analysis and Management.
773	0	8	_tJournal of Policy Analysis and Management _g28, 1, p. 147-163 _dWiley-Blackwell, 2009 _w
942			_cS
998			_a20090929 _b1557^b _cmayze
998			_a20091007 _b0934^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c30221 _d30221
041			_aeng