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Behavioral Responses in Taxation

Behavioral Responses in Taxation PDF Author: Naomi E. Feldman
Publisher:
ISBN:
Category :
Languages : en
Pages : 242

Book Description


Behavioral Responses to Tax Rates

Behavioral Responses to Tax Rates PDF Author: Martin S. Feldstein
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 12

Book Description
This paper uses the experience after the Tax Reform Act of 1986 to examine how taxes affect three aspects of individual taxpayer behavior: labor supply, total taxable income, and capital gains. The substantial sensitivity of married women's labor supply implies that the efficiency of the tax system could be increased significantly by reducing the marginal tax rates of these women relative to their husbands' marginal tax rates. More generally, the sensitivity of taxable income to the net of tax share implies that lower marginal tax rates would involve much less revenue loss than is traditionally assumed and would bring a much more substantial reduction in the deadweight loss of the tax system. The sharp fall in the real value of realized capital gains since the 1986 rise in tax rates on capital gains confirms earlier research indicating the substantial sensitivity of capital gains realizations to tax rates. A comparison with projections by the Treasury and Congressional Budget Office made in 1988 shows that the current official model greatly understates the sensitivity of capital gains to tax rates

Behavioral Responses to Taxes

Behavioral Responses to Taxes PDF Author: Jonathan Bob
Publisher:
ISBN:
Category :
Languages : en
Pages : 106

Book Description


Behavioral Responses in Taxation

Behavioral Responses in Taxation PDF Author: Naomi E. Feldman
Publisher:
ISBN:
Category :
Languages : en
Pages : 242

Book Description


Behavioral Responses to Taxes - Essays on Tax Complexity and Individual Tax Compliance Behavior

Behavioral Responses to Taxes - Essays on Tax Complexity and Individual Tax Compliance Behavior PDF Author: Daniela Kühne
Publisher:
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Category :
Languages : en
Pages :

Book Description


Behavioral responses to tax rates

Behavioral responses to tax rates PDF Author: Martin Feldstein
Publisher:
ISBN:
Category :
Languages : es
Pages : 12

Book Description


Lessons from Behavioral Responses to International Taxation

Lessons from Behavioral Responses to International Taxation PDF Author: James R. Hines
Publisher:
ISBN:
Category : Foreign tax credit
Languages : en
Pages : 34

Book Description


Behavioral Responses to State Income Taxation of High Earners

Behavioral Responses to State Income Taxation of High Earners PDF Author: Joshua Rauh
Publisher:
ISBN:
Category : Rich people
Languages : en
Pages : 74

Book Description
Drawing on the universe of California income tax filings and the variation imposed by a 2012 tax increase of up to 3 percentage points for high-income households, we present new findings about the effects of personal income taxation on household location choice and pre-tax income. First, over and above baseline rates of taxpayer departure from California, an additional 0.8% of the California residential tax filing base whose 2012 income would have been in the new top tax bracket moved out from full-year residency of California in 2013, mostly to states with zero income tax. Second, to identify the impact of the California tax policy shift on the pre-tax earnings of high-income California residents, we use as a control group high-earning out-of-state taxpayers who persistently file as California non-residents. Using a differences-in-differences strategy paired with propensity score matching, we estimate an intensive margin elasticity of 2013 income with respect to the marginal net-of-tax rate of 2.5 to 3.3. Among top-bracket California taxpayers, outward migration and behavioral responses by stayers together eroded 45.2% of the windfall tax revenues from the reform.

Essays on Behavioral Responses to Taxation

Essays on Behavioral Responses to Taxation PDF Author: Robert Andrew Whitten
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 394

Book Description
This dissertation consists of three chapters that explore behavioral responses to taxation. The first two chapters are largely empirical, drawing on administrative tax data to study income reporting decisions and withdrawals from Individual Retirement Accounts (IRAs). The third chapter is an exploration of optimal tax theory when markets are imperfectly competitive and consumers do not maximize their own utility.

Behavioral Simulation Methods in Tax Policy Analysis

Behavioral Simulation Methods in Tax Policy Analysis PDF Author: Martin Feldstein
Publisher: University of Chicago Press
ISBN: 0226241750
Category : Business & Economics
Languages : en
Pages : 523

Book Description
These thirteen papers and accompanying commentaries are the first fruits of an ongoing research project that has concentrated on developing simulation models that incorporate the behavioral responses of individuals and businesses to alternative tax rules and rates and on expanding computational general equilibrium models that analyze the long-run effects of changes on the economy as a whole. The principal focus of the project has been on the microsimulation of individual behavior. Thus, this volume includes studies of individual responses to an over reduction in tax rates and to changes in the highest tax rates; a study of alternative tax treatments of the family; and studies of such specific aspects of household behavior as tax treatment of home ownership, charitable contributions, and individual saving behavior. Microsimulation techniques are also used to estimate the effects of alternative policies on the long-run financial status of the social security program and to examine the effects of alternative tax rules on corporate investment and of foreign-source income on overseas investment. The papers devoted to the development of general equilibrium simulation models to include an examination of the implications of international trade and capital flows, a study of the effects of capital taxation that uses a closed economy equilibrium model, and an examination of the effect of switching to an inflation-indexed tax system. In the volume's final paper, a life-cycle model in which individuals maximize lifetime utility subject to a lifetime budget constraint is used to simulate the effects of tax rules on personal savings.

Behavioral Responses to Taxes

Behavioral Responses to Taxes PDF Author: Nada Eissa
Publisher:
ISBN:
Category : Earned income tax credit
Languages : en
Pages : 40

Book Description
Twenty-two million families currently receive a total of $34 billion dollars in benefits from the Earned Income Tax Credit (EITC). In fact, the EITC is the largest cash transfer program for lower-income families at the federal level. An unusual feature of the credit is its explicit goal to use the tax system to encourage and support those who choose to work. A large body of work has evaluated the labor supply effects the EITC and has generated several important findings regarding the behavioral response to taxes. Perhaps the main lesson learned from the evidence is the confirmation that real responses to taxes are important; labor supply does respond to the EITC. The second major lesson is related to the nature of the labor supply response. A consistent finding is that labor supply responses are concentrated along the extensive (entry) margin, rather than the intensive (hours worked) margin. This distinction has important implications for the design of tax-transfer programs and for the welfare evaluation of tax reforms.