Studying the Elasticity of Taxable Income and Its Functional Form from the Taxpayer Compliance Perspective
Nguyen, Binh Thanh
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The dissertation identifies and responds to two gaps in the current literature on the elasticity of taxable income (ETI). Firstly, there is a lack of a deep understanding of the process underlying behavioral responses of taxable income to taxation. Secondly, there is a lack of inquiry into the functional form of the ETI. This dissertation seeks to fill these gaps in the ETI literature. It constructs a theoretical framework for behavioral responses of taxable income to taxation, based on a review of the literature on taxpayer compliance behavior. The dissertation also introduces a new approach to estimating the ETI. This study is the first attempt to fill in the gap of the ETI for a lack of studying the functional form of the ETI and factors determining the ETI function. Using the functional form derived from the Allingham-Sandmo model and empirical data on the functionâ s arguments in the years 1979, 1982, 1985, and 1988, the dissertation studies behavior of the declared income elasticity function.
- Doctoral Dissertations