Title page for ETD etd-05182010-122330

Type of Document Dissertation
Author Nguyen, Binh Thanh
URN etd-05182010-122330
Title Studying the Elasticity of Taxable Income and Its Functional Form from the Taxpayer Compliance Perspective
Degree PhD
Department Economics
Advisory Committee
Advisor Name Title
Tideman, Thorwald Nicolaus Committee Chair
Ball, Sheryl B. Committee Member
Ge, Suqin Committee Member
Kats, Amoz Committee Member
  • elasticity of taxable income
  • functional form
Date of Defense 2010-05-05
Availability restricted
The dissertation identifies and responds to two gaps in the current literature on the elasticity of taxable income (ETI). Firstly, there is a lack of a deep understanding of the process underlying behavioral responses of taxable income to taxation. Secondly, there is a lack of inquiry into the functional form of the ETI. This dissertation seeks to fill these gaps in the ETI literature. It constructs a theoretical framework for behavioral responses of taxable income to taxation, based on a review of the literature on taxpayer compliance behavior. The dissertation also introduces a new approach to estimating the ETI.

This study is the first attempt to fill in the gap of the ETI for a lack of studying the functional form of the ETI and factors determining the ETI function. Using the functional form derived from the Allingham-Sandmo model and empirical data on the function’s arguments in the years 1979, 1982, 1985, and 1988, the dissertation studies behavior of the declared income elasticity function.

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