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Giertz to Present Talk at Austrian Nationalbank in Vienna

Dr. Seth Giertz, assistant professor of economics at the University of NebraskaLincoln College of Business Administration, is presenting a talk at the Austrian Nationalbank in Vienna on Friday, October 11, 2013.
 
His presentation is called “Empirical Results on the Behavioural Impact of Personal Income Taxation: An Overview and Implications for Tax Policy,” and continues his examination of how tax policy influences the greater economy as a whole.
 
Giertz’s presentation is part of a research workshop discussing theoretical perspectives on the optimal taxation of high incomes and wealth. Recent empirical results on the behavioral impact of income taxation and the elasticity of taxable  incomes and current trends in top incomes will be presented, and their tax policy implications discussed.
 
The conference will focus on top marginal tax rates for France, Germany and the United States.
 
Giertz also has an article forthcoming entitled, “Recent Trends for Top Executives: Evidence from Tax Return Data,” which will appear in the National Tax Journal.


 

Published: October 8, 2013