Marginal tax rates and income in the long run: Evidence from a structural estimation

A-Tier
Journal: Journal of Monetary Economics
Year: 2024
Volume: 142
Issue: C

Score contribution per author:

1.341 = (α=2.01 / 3 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

We estimate a life-cycle model of savings, labor productivity and entrepreneurs to measure the long-run response of income to marginal tax rate cuts in the US. Long-run tax elasticities of income are largest for the richest 1% but are also positive and substantial for other income groups. In equilibrium, entrepreneurs obtain higher returns on wealth. This increases the investment response of rich, high-return entrepreneurs, amplifying their income elasticity to tax cuts. This leads to a reallocation of capital which increases TFP, and generates a boost in wages that magnifies the estimated income response of the bottom 90% as well.

Technical Details

RePEc Handle
repec:eee:moneco:v:142:y:2024:i:c:s0304393223001010
Journal Field
Macro
Author Count
3
Added to Database
2026-01-25