2026-10-06T04:19:32Z https://api.figshare.com/v2/oai

oai:figshare.com:article/33785800 2026-09-15T10:38:01Z category_32696 category_32762 category_32699 category_32783 portal_2 item_type_3 month_year_09_2026

Supplementary information files for "The impact of income tax changes on tax revenue" Richard McManus (3729142) F Gulcin Ozkan (24926944) Dawid Trzeciakiewicz (5332799) Economics Econometrics Applied economics Economic theory Marginal tax rates Tax multipliler Laffer curve Tax revenues Tax shocks <p dir="ltr">Supplementary files for article "The impact of income tax changes on tax revenue"<br><br>This article shows that tax revenue responses to changes in tax rates crucially depend on how the changes affect the marginal tax rate relative to the average tax rate. Using a wide range of empirical frameworks and datasets, we find that tax multipliers are consistently large and tax revenues fall in response to tax rises, particularly when marginal taxes are raised. We validate our empirical findings within canonical real and new-Keynesian general equilibrium models by introducing the wedge between the average and marginal tax rates. Doing so reconciles a significant discrepancy between the theoretical and empirical size of tax multipliers.<br><br>© The Author(s), CC BY 4.0</p> 2026-04-30T00:00:00Z Dataset Dataset 10.17028/rd.lboro.33785800.v1 https://figshare.com/articles/dataset/Supplementary_information_files_for_The_impact_of_income_tax_changes_on_tax_revenue_/33785800 CC BY 4.0