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Are estimated tax elasticities really just tax evasion elasticities? : the case of charitable contributions
Slemrod, Joel - 1988
Persistent link: https://www.econbiz.de/10000757862
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Does evasion invalidate the welfare sufficiency of the ETI?
Gillitzer, Christian; Slemrod, Joel - In: The B.E. journal of economic analysis & policy 16 (2016) 4, pp. 1-10
Persistent link: https://www.econbiz.de/10011655248
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Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions
Slemrod, Joel - 1988
Tax return data, which has been a principal source for econometric investigations of the behavioral response to tax policy, is subject to misreporting that may bias estimates of tax responsiveness. The misreporting arises because understatement of taxable income may itself be a function of an...
Persistent link: https://www.econbiz.de/10012476327
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The Offshore World According to FATCA : New Evidence on the Foreign Wealth of U.S. Households
Johannesen, Niels; Reck, Daniel; Risch, Max; Slemrod, Joel - National Bureau of Economic Research - 2023
This paper uses account-level information, reported to the IRS by foreign financial institutions under the Foreign 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...
Persistent link: https://www.econbiz.de/10014247977
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The tax elasticity of capital gates realizations : evidence from a panel of taxpayers
Slemrod, Joel; Shobe, William M. - 1990
Persistent link: https://www.econbiz.de/10000791867
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Do we now collect any revenue from taxing capital income?
Gordon, Roger H.; Kalambokidis, Laura T.; Slemrod, Joel - In: Journal of public economics 88 (2004) 5, pp. 981-1009
Persistent link: https://www.econbiz.de/10001869493
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Do we now collect any revenue from taxing capital income?
Gordon, Roger H.; Kalambokidis, Laura; Slemrod, Joel - 2003
Persistent link: https://www.econbiz.de/10001736594
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The effect of dividends on consumption
Baker, Malcolm; Nagel, Stefan; Wurgler, Jeffrey - In: Brookings papers on economic activity : BPEA (2007) 1, pp. 231-291
Persistent link: https://www.econbiz.de/10003559458
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The elasticity of taxable income with respect to marginal tax rates : a critical review
Saez, Emmanuel; Slemrod, Joel; Giertz, Seth H. - 2009
that arise in the empirical estimation of the elasticity of taxable income using the example of the 1993 top individual …"This paper critically surveys the large and growing literature estimating the elasticity of taxable income with … assumptions this elasticity can be used as a sufficient statistic for efficiency and optimal tax analysis. We discuss what other …
Persistent link: https://www.econbiz.de/10003851053