Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities

Dörrenberg, Philipp, Andreas Peichl and Sebastian Siegloch (2014), Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities, IZA Discussion Paper Series IZA DP No. 8554, revise and resubmit, Journal of Public Economics. Download