NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review

Emmanuel Saez, Joel B. Slemrod, Seth H. Giertz

NBER Working Paper No. 15012
Issued in May 2009

---- Acknowledgements -----

This paper was written for submission to the Journal of Economics Literature. We thank Soren Blomquist, Raj Chetty, Henrik Kleven, Wojciech Kopczuk, Hakan Selin, Jonathan Shaw, editor Roger Gordon, and anonymous referees for helpful comments and discussions, and Jonathan Adams and Caroline Weber for invaluable research assistance. Financial support from NSF Grant SES-0134946 is gratefully acknowledged. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.

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