Workshop on Behavioural Responses to Income Taxation

Workshop

The elasticity of taxable income (ETI) has been a central concept in the empirical public finance literature for the last 20 years. Precise information on the ETI is potentially very relevant for the design of tax policy as it is, under certain circumstances, a 'sufficient statistic' for evaluating the welfare effects of tax reforms. However, researchers are increasingly becoming aware of limitations to the ETI concept. For instance, if there is income shifting between different tax bases it is no longer obvious how to interpret the ETI. Moreover, there is a concern that the standard empirical methods used to estimate the ETI suffer from serious problems.

The Centre for European Economic Research (ZEW) and the University of Mannheim, in collaboration with the Uppsala Center for Labor Studies (UCLS), at Uppsala University, are organising a two-day workshop on behavioural responses to income taxation. The workshop will take place in Mannheim on August 17-18th, 2015. The main emphasis will be on ETI issues, but we also welcome submissions broadly related to behavioural responses to income taxation. We are very happy to announce that Wojciech Kopczuk (Columbia University, US) will be giving a keynote lecture. Accommodation and travel costs will be covered for all participants who present a paper.

Scientific Committee

Spencer Bastani (Uppsala University)
Philipp Doerrenberg (ZEW)
Clemens Fuest (ZEW and University of Mannheim)
Andreas Peichl (ZEW and University of Mannheim)
Håkan Selin (IFAU, Uppsala)
Sebastian Siegloch (University of Mannheim)

Local Organisers

Philipp Doerrenberg (ZEW)
Andreas Peichl (ZEW and University of Mannheim)

Paper Submission

Please send your paper or extended abstract to eti2015@zew.de. Deadline for submissions is March 15, 2015. Authors will be notified about acceptance decisions by mid-April.