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Deadweight loss and taxation of unearned income: evidence from tax records of the UK self-employed

Blow, L; Preston, I; (2002) Deadweight loss and taxation of unearned income: evidence from tax records of the UK self-employed. Institute for Fiscal Studies Green open access

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Abstract

Responses to changes in marginal income tax rates can be more complex than a simple adjustment in hours worked. Given this, a more inclusive way to assess the deadweight costs of taxes on labour income is to examine the effect of changes in the marginal tax rate on taxable income rather than on labour supply. In this paper we apply a grouping estimator to data from the UK Survey of Personal Incomes so assess the magnitude of taxable income responses of the self employed. Our results point to a modest degree of deadweight loss.

Type: Report
Title: Deadweight loss and taxation of unearned income: evidence from tax records of the UK self-employed
Open access status: An open access version is available from UCL Discovery
Additional information: ISSN: 1742-0415
UCL classification: UCL
UCL > Provost and Vice Provost Offices
UCL > Provost and Vice Provost Offices > UCL SLASH
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS > Dept of Economics
URI: https://discovery.ucl.ac.uk/id/eprint/2957
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