Results 261 to 270 of about 108,247 (315)

ELASTICITIES, TAX RATES, AND TAX REVENUE [PDF]

National Tax Journal, 1989
corporatingsimultaneously severalfacThispaperdevelops a theoretical anal- torsthat havenotbeensystematically inysisof theresponsiveness of taxrevenue to vestigatedpreviously,suchas the effect achange in taxratesonlaborincome. The of a progressive change in theratestrucmodelincorporates threefeaturesnot si- ture andthe way tax preferences in the ...
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Tax Evasion, Tax Rates, and Reference Dependence

FinanzArchiv, 2004
Using cumulative prospect theory as a notable example of reference-dependent preference, we revisit the basic portfolio model of tax evasion. We show that some controversial implications of the standard expected-utility theory, including that of a negative relationship between tax rates and evaded income, can be corrected in a direction more consistent
ZANARDI, ALBERTO, BERNASCONI M.
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Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*

Contemporary Accounting Research, 2008
This paper examines whether credit analysts utilize the information contained in the difference between book and taxable income in analyzing a firm’s credit risk. Increased book–tax differences may be informative for credit rating agencies as they may signal decreased earnings quality or changes in the firm’s off–balance sheet financing.
BENJAMIN C. AYERS, STACIE KELLEY LAPLANTE, SEAN T. MCGUIRE   +2 more
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TAX EVASION IN THE PRESENCE OF NEGATIVE INCOME TAX RATES [PDF]

National Tax Journal, 1996
* Abstract - This paper examines the impact of marginal tax rates, which incorporate the earned income tax credit (EITC) as it existed in 1988, on the reporting of income by low-income taxpayers. We generally find that misreported income is not affected by tax rates, except for proprietors. Negative marginal tax rates, which occur in the phase-in range
Joulfaian, David, Rider, Mark
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Tax Rates and Tax Evasion

South Asia Economic Journal, 2018
The study empirically examines the relationship between tax rates and tax evasion for Sri Lanka. This is examined in the context of border tax evasion, where I test for the presence of evasion via the ‘evasion gap’: the discrepancy between exports to Sri Lanka (as reported by Sri Lanka’s trade partners) and imports by Sri Lanka (as reported by Sri ...
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WHICH EFFECTIVE TAX RATE? [PDF]

National Tax Journal, 1984
In estimating the effects of capital income taxation, different studies measure different effective tax rates. This paper categorizes effective tax rate estimates into six basic types, and discusses the usefulness of each. For marginal effective tax rates, some studies estimate the additional taxes associated with a marginal increase in the inflation ...
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The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity

Journal of Accounting and Public Policy, 2008
Abstract This study examines the changes in US individual income tax progressivity over the 1986–2003 period using the indexes developed by [Kakwani, N.C., 1976. Measurement of tax progressivity: An international comparison. Economic Journal 87(March), 71–80].
Govind S. Iyer, Andrew Schmidt, Ananth Seetharaman   +2 more
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Property Tax Rate Changes and Rates of Development

Journal of Urban Economics, 1994
Summary: Theoretically, unanticipated and anticipated property tax rate increases should reduce and increase, respectively, residential development rates. A discrete-time event history analysis of 224 originally undeveloped parcels presents a first empirical test.
Zax, Jeffrey S., Skidmore, Mark
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Misunderstanding Tax Expenditures and Tax Rates

SSRN Electronic Journal, 2010
This article criticizes a proposal recently put forward by the co-chairmen of the National Commission on Fiscal Responsibility and Reform to abolish all tax expenditures and sharply reduce statutory tax rates. The author believes that abolishing all tax expenditures without regard to merit or a proper definition of income for tax purposes is unwise ...
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