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Tax Bases, Tax Rates and the Elasticity of Reported Income
Kopczuk, Wojciech - 2021
.S. tax reforms of the 1980s and a number of smaller tax law changes, I find that the elasticity of income reported on … personal income tax returns depends on the available deductions. This highlights that this key behavioral elasticity is not a …
Persistent link: https://www.econbiz.de/10013223909
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Inertia and Overwithholding : Explaining the Prevalence of Income Tax Refunds
Jones, Damon - 2010
Over three-quarters of US taxpayers receive income tax refunds, indicating tax prepayments above the level of tax liability. This amounts to a zero interest loan to the government. Previous studies have suggested two main explanations for this behavior: precautionary behavior in light of tax...
Persistent link: https://www.econbiz.de/10013143772
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The Taxation of Superstars
Scheuer, Florian - 2015
elasticity measures are not sufficient statistics and must be adjusted upwards in optimal tax formulas. Finally, we study a …
Persistent link: https://www.econbiz.de/10013018739
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The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
Gorry, Aspen - 2018
Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer … composition of their compensation than lower-income individuals. This paper considers the taxable income elasticity when … individuals can shift income across tax bases and thereby defer taxation. We decompose the elasticity of taxable income into a …
Persistent link: https://www.econbiz.de/10012920894
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Tax Reform Evaluation Using Nonparametric Methods : Sweden 1980 - 1991
Blomquist, Soren; Eklof, Matias; Newey, Whitney K. - 2021
nonparametric estimation technique to account for labor supply responses. We decompose the tax returns to study how the separate …
Persistent link: https://www.econbiz.de/10013222905
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The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues : Estimates with New Measures of the Corporate Tax Base
Kawano, Laura - 2012
estimation bias that applies to tax rates absent their consideration. We find that the relationship between corporate tax rates …
Persistent link: https://www.econbiz.de/10013099818
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The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation
Desai, Mihir A. - 2002
This paper examines the evolution of the corporate profit base and the relationship between book income and tax income for U.S. corporations over last two decades. The paper demonstrates that this relationship has broken down over the 1990s and has broken down in a manner that is consistent with...
Persistent link: https://www.econbiz.de/10012787259
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Dodging the Taxman : Firm Misreporting and Limits to Tax Enforcement
Carrillo, Paul E. - 2014
Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth of state capacity. However,...
Persistent link: https://www.econbiz.de/10013044977
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Globalization and Developing Countries - a Shrinking Tax Base?
Aizenman, Joshua; Jinjarek, Yothin - 2021
This paper evaluates the impact of globalization on the tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration. This in turn should shift their tax revenue from "easy to collect" taxes...
Persistent link: https://www.econbiz.de/10013248146
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Capital Tax Reform and the Real Economy : The Effects of the 2003 Dividend Tax Cut
Yagan, Danny - 2015
, the statistical precision challenges leading estimates of the cost-of-capital elasticity of investment, or undermines …
Persistent link: https://www.econbiz.de/10013026796