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Tax Structure and Government Behavior: Implications for Tax Policy [PDF]
, 1999 Changes in tax policy can affect all aspects of the economy. Not only do firms and individuals change behavior, creating efficiency costs, but government expenditure choices can also change.
John D. Wilson, Roger H. Gordon
core +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes [PDF]
SSRN Electronic Journal, 2010 A firm's deferred tax position can influence how it is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.S.
James Poterba +2 more
core +5 more sources
Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency [PDF]
European Accounting Review, 2019 We analyze executives' (CEOs, CFOs, and Board Chairpersons) personal tax returns to investigate whether and how their personal tax behavior is associated with the tax avoidance of their firms. We develop various measures of executives' personal tax behavior that are related to their personal risk propensity, ethics, financial incentives, and awareness ...
Hjelström, Tomas +4 more
openaire +2 more sources
The Behavioral Elasticity of Tax Revenue [PDF]
Journal of Legal Analysis, 2019 Abstract This article presents a measure of the efficiency consequences of changes to tax policies that inform a wide range of tax law debates. Building upon recent extensions to the “elasticity of taxable income” concept, we clarify the relationship among revenue effects, administrative costs, and compliance costs. The resulting measure—
Daniel J Hemel, David A Weisbach
openaire +2 more sources
The use of tax havens in exemption regimes [PDF]
, 2011 This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating ...
Gumpert, Anna +2 more
core +2 more sources
ANNUITIZATION BEHAVIOR: TAX INCENTIVES VS. PRODUCT DESIGN [PDF]
ASTIN Bulletin, 2014 AbstractWe analyze and compare the impact of tax incentives and of introducing enhanced annuities on annuitization behavior considering heterogeneity among the insured. We find that tax incentives for annuitization result in a significant increase of the portion of people who should annuitize and also an increase of the insurer's profit since less ...
Kling, Alexander +2 more
openaire +3 more sources
Gasoline Taxes and Consumer Behavior [PDF]
SSRN Electronic Journal, 2012 Gasoline taxes can be employed to correct externalities associated with automobile use, to reduce dependency on foreign oil, and to raise government revenue. Our understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer responses to gasoline price changes.
Li, Shanjun +2 more
openaire +5 more sources
Behavioral Economics and Tax Policy [PDF]
National Tax Journal, 2009 Behavioral economics is changing our understand- ing of how economic policy operates, including tax policy. In this paper, we consider some implications of behavioral economics for tax policy, such as how it changes our understanding of the welfare consequences of taxation, the relative desirability of using the tax system as a platform for policy ...
William Congdon +2 more
openaire +3 more sources
Ethnicity and Tax Filing Behavior
SSRN Electronic Journal, 2019 We analyze differences in tax filing behavior between natives and immigrants using population-wide Swedish administrative data, focusing on two empirical examples.
Spencer Bastani +2 more
openaire +6 more sources
Tax Compliance Behavioral Intervention: Tax Reminder Letters for Tax Return’s Filing
Jurnal Ilmiah Ilmu Administrasi Publik, 2019 This study aims to analyze whether the behavioral intervention, i.e., by sending tax reminder letters to the corporate taxpayers (WP) in Indonesia improves compliance in the filing of tax returns (SPT). It uses probit estimation on the panel data of Corporate Taxpayer’s filing of SPT at Medium Tax Office throughout Indonesia within 2010-2016.
Afiat Ria Nabati +1 more
openaire +3 more sources