Salience and the Elasticity of Taxable Income: Evidence from Top-bracket Tax Reforms

Thanks to Etienne Lehmann, Todd Morris, Jakob Søgaard and Caroline Weber for comments. This paper was written while Smart was visiting HEC Montreal and Centre interuniversitaire québécois de statistiques sociales (CIQSS). Access to data is through CIQSS and Statistics Canada’s Canadian Research Data Centre Network (CRDCN). The views expressed in this presentation are those of the authors, and not necessarily those of CIQSS, Statistics Canada, or its research funding partners. The authors did not receive specific funding to conduct this research, nor have any relevant financial relationships. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.