to marginal tax rates using tax return data. First, we provide a theoretical framework showing under what assumptions … this elasticity can be used as a sufficient statistic for efficiency and optimal tax analysis. We discuss what other … income tax rate increase in the United States to illustrate those issues. Third, we provide a critical discussion of selected …

Account Tax Compliance Act (FATCA), to produce new evidence on the foreign financial wealth of U.S. households. We find that U ….S. taxpayers hold around $4 trillion in foreign accounts, almost half in jurisdictions usually considered tax havens. Combining the … FATCA reports with other administrative tax data and tracing account ownership through partnerships, we document a steep …

Evidence from daily market data is consistent with the view that the implicit tax rate on 5-year municipal bonds was … affected by the chance of a flat tax becoming law, as proxied by the price of Steve Forbes' shares on the Iowa Electronic … deficit reduction. No similar evidence for the impact of the flat tax could be found for the 30-year municipal market …

effects of workaholism can be addressed with a more progressive income tax system than would be appropriate in the absence of …

We examine novel data on searches for capital-gains-tax-related information to determine when and how taxpayers acquire … information. We find strong seasonal increases in information search around tax filing deadlines, suggesting that taxpayers seek … information to comply with tax laws. Positive correlations between stock market activity and information search and year …

Although Norway has a long tradition of public disclosure of tax filings, starting in 2001 anyone with Internet access … change in the degree of public disclosure, making use of the fact that prior to 2001, in some municipalities, tax information …

to marginal tax rates (ETI) using tax return data. First, we provide a theoretical framework showing under what … assumptions this elasticity can be used as a sufficient statistic for efficiency and optimal tax analysis. We discuss what other … income tax rate increase in the United States to illustrate those issues. Third, we provide a critical discussion of most of …