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Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance
Chetty, Raj - 2008
Since Feldstein (1999), the most widely used method of calculating the excess burden of income taxation is to estimate the effect of tax rates on reported taxable income. This paper reevaluates the taxable income elasticity as a measure of excess burden when individuals can evade or avoid taxes....
Persistent link: https://www.econbiz.de/10012464802
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A General Model of the Behavioral Response to Taxation
Slemrod, Joel - 1998
This paper generalizes the standard model of how taxes affect the labor-leisure choice by allowing individuals to change both their labor supply and avoidance effort in response to tax changes. Doing so reveals that both the income and substitution effect of taxes depend on both preferences and...
Persistent link: https://www.econbiz.de/10012472228
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Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
Gordon, Roger H. - 1996
Ignoring tax avoidance possibilities, a value-added tax and a cash-flow income tax have identical behavioral and distributional consequences. Yet the available means of tax avoidance under each are very different. Under a VAT, avoidance occurs through cross-border shopping, whereas under an...
Persistent link: https://www.econbiz.de/10012473329
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Tax Avoidance and the Deadweight Loss of the Income Tax
Feldstein, Martin - 1995
rates on tax avoidance through changes in the form of compensation (e.g., employer paid health insurance) and through …
Persistent link: https://www.econbiz.de/10012473834
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Public Goods, Hidden Income, and Tax Evasion : Some Nonstandard Results from the Warm-Glow Model
Hungerman, Daniel M. - 2014
A large literature explores crowd out in situations where public goods are jointly provided; work in this area typically depicts a tax system where individuals take taxes as given. But in some settings, such as those in developing economies, efforts to evade or avoid taxes may be widespread. Using...
Persistent link: https://www.econbiz.de/10012458859
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The Impact of Separate Taxation on the Intra-Household Allocation of Assets : Evidence from the UK
Stephens, Melvin, Jr - 2001
The income tax system in the United Kingdom moved from joint to independent taxation of husbands' and wives' income in 1990. One interesting aspect of independent taxation is the ability for households to choose the division of household assets between the two spouses. This tax reform therefore...
Persistent link: https://www.econbiz.de/10012470340
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Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
Gordon, Roger H. - 1998
Two well-noted phenomena of recent decades are the increasing concentration of personal income and the declining rate of corporate profitability. This paper investigates to what extent these two trends have a common explanation extent these two trends have a common explanation-shifting of income...
Persistent link: https://www.econbiz.de/10012472233
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The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency : A Preliminary Analysis of the 1993 Tax Rate Increases
Feldstein, Martin - 1995
The 1993 tax legislation raised marginal tax rates to 36 percent from 31 percent on taxable incomes between $140,000 and $250,000 and to 39.6 percent on incomes above $250,000. This paper uses recently published IRS data on taxable incomes by adjusted gross income class to analyze how the 1993...
Persistent link: https://www.econbiz.de/10012473499
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Political Alignment, Attitudes Toward Government and Tax Evasion
Cullen, Julie Berry - 2018
We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We first use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending...
Persistent link: https://www.econbiz.de/10012453391
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Consumption Insurance Against Wage Risk : Family Labor Supply and Optimal Progressive Income Taxation
Wu, Chunzan - 2019
of consumption insurance against shocks to male and female wages, as estimated empirically by Blundell, Pistaferri and … consumption, compared to the empirical estimates of 32% and 19%. Most of the consumption insurance against permanent male wage …-household income insurance mechanism strongly biases upward the welfare losses from idiosyncratic wage risk as well as the desired …
Persistent link: https://www.econbiz.de/10012480409