CEU eTD Collection (2016); Mosberger, Pálma: Essays on Responses to Taxation

CEU Electronic Theses and Dissertations, 2016
Author Mosberger, Pálma
Title Essays on Responses to Taxation
Summary The thesis is about estimating different responses to tax reforms. All three studies are based on administrative tax data. In the first two chapters evidence is displayed on that both corporations and high income individuals responded to tax increase reforms. In the third chapter we provide evidence that top tax rates are not prime determinants behind changes in top income shares, but other institutional determinants, such as liberalized wage settings and capital ownership.
Supervisor Kőszegi, Botond; Lieli, Róbert; Benczúr, Péter
Department Economics PhD
Full texthttps://www.etd.ceu.edu/2016/mosberger_palma.pdf

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