2 IZA Discussion Papers
IZA Discussion Paper No. 12286
revised version published in: Economic Journal, 2021, 131 (639), 2726 - 2762.
IZA Discussion Paper No. 8554
revised version published as 'The elasticity of taxable income in the presence of deduction possibilities' in: Journal of Public Economics, 2017, 151, 41 - 55