Contents: I Introduction
1. The elasticity of taxable income
2. Some basic analytics
Ii tax revenue and welfare
3. Decomposing revenue changes
4. Revenue-maximising elasticities
5. Optimal tax rates and the eti
6. Optimal tax enforcement
Iii empirical estimation
7. Income share and difference-in-difference estimates
8. Regression estimates of the elasticity
9. Income effects and the eti
10. Bunching estimates of the eti
Iv the eti and couples
11. Couples and the elasticity
Bibliography
Index.