Author: Mikael Apel
Publisher:
ISBN: 9789187268243
Category : Capital levy
Languages : en
Pages : 144
Book Description
Essays on Taxation and Economic Behavior
Author: Mikael Apel
Publisher:
ISBN: 9789187268243
Category : Capital levy
Languages : en
Pages : 144
Book Description
Publisher:
ISBN: 9789187268243
Category : Capital levy
Languages : en
Pages : 144
Book Description
Three Essays on the Effect of Taxes on Economic Behavior
Essays in Taxation
Author: Edwin Robert Anderson Seligman
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 830
Book Description
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 830
Book Description
Developing Alternative Frameworks for Explaining Tax Compliance
Author: James Alm
Publisher: Routledge
ISBN: 1136970657
Category : Business & Economics
Languages : en
Pages : 469
Book Description
Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisions, and one that is more consistent with empirical evidence. It is the insights of behavioural economics that provide much of the bases for these essays and the main theme running through this book is that the basic model of individual choice must be expanded, by introducing some aspects of behaviour or motivation considered explicitly by other social sciences.
Publisher: Routledge
ISBN: 1136970657
Category : Business & Economics
Languages : en
Pages : 469
Book Description
Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisions, and one that is more consistent with empirical evidence. It is the insights of behavioural economics that provide much of the bases for these essays and the main theme running through this book is that the basic model of individual choice must be expanded, by introducing some aspects of behaviour or motivation considered explicitly by other social sciences.
Essays on Behavioral Responses to Taxation
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.
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.
Taxes, Nudges, and Conformity
Author: Johan Egebark
Publisher:
ISBN: 9789176490938
Category : Conformity
Languages : en
Pages : 145
Book Description
Publisher:
ISBN: 9789176490938
Category : Conformity
Languages : en
Pages : 145
Book Description
Essays in Behavioral and Public Economics
Author: Alexander Robert Rees-Jones
Publisher:
ISBN:
Category :
Languages : en
Pages : 190
Book Description
This dissertation presents two lines of research, each aimed at developing and assessing psychologically-motivated economics research in the realm of public policy. In the first chapter I present a theory of tax sheltering activities motivated by prospect theory (Kahneman and Tversky, 1979), where a loss-averse citizen frames a refund as a gain and a tax payment as a loss. A unique implication of this theory is a discrete drop in the marginal benefit of tax sheltering once crossing the threshold into the gain domain. This drives excess tax sheltering among individuals owing money on tax day, and an excess mass of individuals to shelter precisely to the gain/loss threshold. I investigate these implications in 19791990 IRS panel of individual returns and find strong support for loss aversion. A mixture-modeling approach is developed to estimate model parameters and conduct policy simulations. Estimates suggest that psychologically-motivated framing effects can have substantial impact on tax revenue. I discuss the implications of these results for the detection and deterrence of tax evasion, the implementation of tax-incentivized public programs, and forecasting behavioral response to tax policy changes. The second and third chapters assess current uses of happiness or subjective well-being (SWB) data in economic settings. Economists and policy makers often estimate the tradeoffs individuals accept and forecast the choices they will make. An increasingly-used approach to this exercise uses survey responses to SWB questions as a direct measure of economists' notion of utility. The research presented here directly assesses these practices across a variety of settings. Chapter 2 reports the results of three surveys eliciting choice and SWB over alternatives in a battery of hypothetical scenarios. Chapter 3 reports the results of a field study of medical residency choice, allowing the side-by-side comparison of choice-based and SWB-based tradeoff estimates. Across these studies, we find that while choice and SWB rankings are often reasonably well aligned, systematic differences exist, and are particularly problematic for inference on marginal rates of substitution. We discuss the implications of our results for the use of SWB measures in economic applications and the comparative performance of different SWB-based approaches.
Publisher:
ISBN:
Category :
Languages : en
Pages : 190
Book Description
This dissertation presents two lines of research, each aimed at developing and assessing psychologically-motivated economics research in the realm of public policy. In the first chapter I present a theory of tax sheltering activities motivated by prospect theory (Kahneman and Tversky, 1979), where a loss-averse citizen frames a refund as a gain and a tax payment as a loss. A unique implication of this theory is a discrete drop in the marginal benefit of tax sheltering once crossing the threshold into the gain domain. This drives excess tax sheltering among individuals owing money on tax day, and an excess mass of individuals to shelter precisely to the gain/loss threshold. I investigate these implications in 19791990 IRS panel of individual returns and find strong support for loss aversion. A mixture-modeling approach is developed to estimate model parameters and conduct policy simulations. Estimates suggest that psychologically-motivated framing effects can have substantial impact on tax revenue. I discuss the implications of these results for the detection and deterrence of tax evasion, the implementation of tax-incentivized public programs, and forecasting behavioral response to tax policy changes. The second and third chapters assess current uses of happiness or subjective well-being (SWB) data in economic settings. Economists and policy makers often estimate the tradeoffs individuals accept and forecast the choices they will make. An increasingly-used approach to this exercise uses survey responses to SWB questions as a direct measure of economists' notion of utility. The research presented here directly assesses these practices across a variety of settings. Chapter 2 reports the results of three surveys eliciting choice and SWB over alternatives in a battery of hypothetical scenarios. Chapter 3 reports the results of a field study of medical residency choice, allowing the side-by-side comparison of choice-based and SWB-based tradeoff estimates. Across these studies, we find that while choice and SWB rankings are often reasonably well aligned, systematic differences exist, and are particularly problematic for inference on marginal rates of substitution. We discuss the implications of our results for the use of SWB measures in economic applications and the comparative performance of different SWB-based approaches.
Three Essays on the Effect of Taxes on Firm and Individual Behavior
Author: Stacy Dickert-Conlin
Publisher:
ISBN:
Category :
Languages : en
Pages : 300
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 300
Book Description
Two Essays on Corporate Income Taxes and Organizational Forms in the United States
Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages :
Book Description
Corporate income taxation has a profound impact on economic behavior in the United States. This dissertation focuses on two aspects: the impact of dividend taxation on investment and the impact of corporate income tax exemption on nonprofit organizations activity. The first essay compares dividend payout ratios of C and S corporations to test the validity of the traditional and the new views on dividend taxation. Average corporate income tax rate is used as an instrumental variable. The results support the traditional view. The second essay focuses on whether the exemption of nonprofit organizations from the corporate income tax affects the competition between for-profit and nonprofit hospitals. Time series and panel data analysis show that tax subsidies to nonprofit organizations have a positive impact on nonprofit hospitals' market share.
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages :
Book Description
Corporate income taxation has a profound impact on economic behavior in the United States. This dissertation focuses on two aspects: the impact of dividend taxation on investment and the impact of corporate income tax exemption on nonprofit organizations activity. The first essay compares dividend payout ratios of C and S corporations to test the validity of the traditional and the new views on dividend taxation. Average corporate income tax rate is used as an instrumental variable. The results support the traditional view. The second essay focuses on whether the exemption of nonprofit organizations from the corporate income tax affects the competition between for-profit and nonprofit hospitals. Time series and panel data analysis show that tax subsidies to nonprofit organizations have a positive impact on nonprofit hospitals' market share.
The Taxation of Capital Income
Author: Alan J. Auerbach
Publisher: Harvard University Press
ISBN: 9780674868458
Category : Business & Economics
Languages : en
Pages : 142
Book Description
This important contribution to tax analysis presents seven related theoretical essays that examine the effects of capital income taxation on the behavior of firms. It is divided into three sections, focusing on optimal tax design, firm financial policy, and inflation. Taken together, the essays demonstrate the powerful role taxes play in shaping the behavior of American corporations, and also provide insights into the difficult task of tax reform. Auerbach's results suggest policies the government might adopt to promote the optimal accumulation of capital. He examines the implications for capital taxation of discrepancies between nominal depreciation rates and real economic depreciation, and suggests appropriate rules of thumb for determining when capital taxation is neutral among alternative investment projects. He also makes important contributions to the debate over the integration of corporate and personal taxes on capital income and to the behavioral puzzle of why corporations pay dividends to their shareholders.
Publisher: Harvard University Press
ISBN: 9780674868458
Category : Business & Economics
Languages : en
Pages : 142
Book Description
This important contribution to tax analysis presents seven related theoretical essays that examine the effects of capital income taxation on the behavior of firms. It is divided into three sections, focusing on optimal tax design, firm financial policy, and inflation. Taken together, the essays demonstrate the powerful role taxes play in shaping the behavior of American corporations, and also provide insights into the difficult task of tax reform. Auerbach's results suggest policies the government might adopt to promote the optimal accumulation of capital. He examines the implications for capital taxation of discrepancies between nominal depreciation rates and real economic depreciation, and suggests appropriate rules of thumb for determining when capital taxation is neutral among alternative investment projects. He also makes important contributions to the debate over the integration of corporate and personal taxes on capital income and to the behavioral puzzle of why corporations pay dividends to their shareholders.