Download or read book Essays on Taxation and Economic Behavior written by Mikael Apel and published by . This book was released on 1994 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Three Essays on the Effect of Taxes on Economic Behavior written by Anil Kumar and published by . This book was released on 2004 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays in Taxation written by Edwin Robert Anderson Seligman and published by . This book was released on 1921 with total page 830 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays in Taxation written by Edwin Robert Anderson Seligman and published by . This book was released on 1969 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays on Behavioral Responses to Taxation written by Robert Andrew Whitten and published by . This book was released on 2016 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Essays in Behavioral and Public Economics written by Alexander Robert Rees-Jones and published by . This book was released on 2013 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taxes Nudges and Conformity written by Johan Egebark and published by . This book was released on 2015 with total page 145 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Behavioral Responses to Taxes Essays on Tax Complexity and Individual Tax Compliance Behavior written by Daniela Kühne and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Two Essays on Corporate Income Taxes and Organizational Forms in the United States written by and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Old and New Ideas in Public Economics written by Daniel A. Moncayo and published by . This book was released on 2016 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the final chapter I continue the work of the second chapter. I show that under different assumptions for the cost of tax avoidance, the previous result that taxpayers income reports must equal their income doesn't hold. The optimal tax policy when the cost of tax avoidance is convex encourages tax avoidance for taxpayers in the middle of the income distribution. Tax avoidance allows the government to levy higher taxes on high-income taxpayers. By changing the distribution of income through tax avoidance, the government can make it more expensive for high-income taxpayers to misreport their income. Hence, tax avoidance can lead to higher tax revenues. Furthermore, tax avoidance creates a division between statutory and effective tax rates. This division implies that optimal statutory tax rates are lower than effective rates, which are the true measure of a government's redistribution ability. This suggests that the estimates of after-tax inequality and tax revenues calculated using standard models are overstated, and that governments might be more limited in providing social insurance than previously thought.
Download or read book Essays on Tax Policy and Its Effect on Firm Behaviour written by Ferdinand Springer and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation consists of three self-contained essays and contributes to find optimal tax policies by analysing different tax policy instruments and taxpayers' behavioural responses to them. Moreover, it also provides new evidence on how German firms react to administrative interventions and taxes and how tax enforcement is designed in the German sub-national states. A large part of this dissertation relies on a self-collected data set which contains information about tax enforcement in the German states. This data set is unique since information about tax enforcement at the German state level has not yet been collected or released. Chapter 2 of this dissertation contributes to a better understanding of how German firms react to different size-dependent tax administrative thresholds which aim to foster Small and Medium Enterprises (SMEs) and increase the efficiency of taxation. The German tax administration has size-dependent thresholds in place to partition firms into different tax-related categories in order to economise on administrative costs. Using data from the statistics about the Business Tax for several years, the results show that frictions in tax administrative regulations cause behavioural responses of firms. Additionally, the study shows that tax administrations can prevent behavioural firm responses by designing more complex thresholds which are regularly adjusted. Chapter 3 analyses tax enforcement in the German sub-national states and examines whether there are any structural differences in their tax enforcement activities. Tax enforcement is one of the most important tax policy instruments to guarantee equity of taxation amongst taxpayers. The analyses show that audit cycles differ significantly between the German states which might indicate that some states use low audit ratios as a strategic tool for tax competition. Moreover, no evidence is found that the German fiscal equalisation scheme causes a significant difference between states' tax enforcement activities and there is no consistent evidence that there are differences in rightwing and leftwing governments' tax enforcement efforts. Most importantly, the study illustrates that smaller firms are less tax compliant than larger firms which raises doubts as to whether the current tax enforcement strategy in Germany fulfills its legal mandate. Chapter 4 focuses on one of the most intensely discussed questions in public finance - how taxes affect investments and entrepreneurship. We exploit a tax reform in Sections 8c/8d German Corporate Income Tax Act which improves firms' possibilities to carry forward losses and deduct these losses from future profits. Before this tax reform, the possibility to carry forward and deduct losses was very restricted in case a certain amount of a company's shares was sold. Since startups, due to a lack of monetary resources, usually sell large parts of their shares in their early lives, they have been particularly affected by this strict loss deductibility rule. Data from startups' investment rounds is used to analyse whether this tax reform had a significant impact on startup investments in Germany. While we do not find a significant increase in investments for all startups, we can show that especially early-stage startups with their first investment rounds benefit from this tax reform. We contribute by showing that tax policies, which aim to improve the economic principle of investment neutrality, can influence investment behaviour and firms' economic conditions.
Download or read book Essays on Voting Behavior Labor Market Policy and Taxation written by Henrik Jordahl and published by Uppsala Universitet Department of Economics. This book was released on 2002-01-01 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation written by Martin O'Neill and published by Oxford University Press. This book was released on 2018-07-19 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.
Download or read book Handbook of Public Economics written by Martin Feldstein and published by North Holland. This book was released on 1985-08-15 with total page 483 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first volume of the Handbook of Public Economics contains eight essays on various topics in Public Economics by international leaders in the field. It begins with an historical perspective on the growth of the area as a whole, and subsequent essays focus on the theory and evidence about the impact of taxation on economic behavior. The material presents an up-to-date survey of the field of public economics by those actually doing work on the frontier of the subject, and is written in a manner that renders it useful to the public finance specialist, whilst remaining understandable for the student and non-specialist.
Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion
Download or read book Behavioral Public Finance written by Edward J. McCaffery and published by Russell Sage Foundation. This book was released on 2006-01-23 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioral economics questions the basic underpinnings of economic theory, showing that people often do not act consistently in their own self-interest when making economic decisions. While these findings have important theoretical implications, they also provide a new lens for examining public policies, such as taxation, public spending, and the provision of adequate pensions. How can people be encouraged to save adequately for retirement when evidence shows that they tend to spend their money as soon as they can? Would closer monitoring of income tax returns lead to more honest taxpayers or a more distrustful, uncooperative citizenry? Behavioral Public Finance, edited by Edward McCaffery and Joel Slemrod, applies the principles of behavioral economics to government's role in constructing economic and social policies of these kinds and suggests that programs crafted with rational participants in mind may require redesign. Behavioral Public Finance looks at several facets of economic life and asks how behavioral research can increase public welfare. Deborah A. Small, George Loewenstein, and Jeff Strnad note that public support for a tax often depends not only on who bears its burdens, but also on how the tax is framed. For example, people tend to prefer corporate taxes over sales taxes, even though the cost of both is eventually extracted from the consumer. James J. Choi, David Laibson, Brigitte C. Madrian, and Andrew Metrick assess the impact of several different features of 401(k) plans on employee savings behavior. They find that when employees are automatically enrolled in a retirement savings plan, they overwhelmingly accept the status quo and continue participating, while employees without automatic enrollment typically take over a year to join the saving plan. Behavioral Public Finance also looks at taxpayer compliance. While the classic economic model suggests that the low rate of IRS audits means far fewer people should voluntarily pay their taxes than actually do, John Cullis, Philip Jones, and Alan Lewis present new research showing that many people do not underreport their incomes even when the probability of getting caught is a mere one percent. Human beings are not always rational, utility-maximizing economic agents. Behavioral economics has shown how human behavior departs from the assumptions made by generations of economists. Now, Behavioral Public Finance brings the insights of behavioral economics to analysis of policies that affect us all.
Download or read book The Psychology of Saving written by Karl Erik W‹rneryd and published by Edward Elgar Publishing. This book was released on 1999-01-01 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: Some people save and others with similar incomes and wealth do not. Why? Whilst psychology has devoted little attention to the forward looking dimension of human behavior, it contributes theories and techniques for studying the cognitive, motivational, and social factors that affect saving. The book examines the assumption that man is forward looking and desires to provide for the future. It summarizes theories and behavioral research in the area of saving and explores the psychological insights and findings of economists and interprets them in terms of modern psychology. The Psychology of Saving will be welcomed as a major contribution to economic psychology which brings together research and analysis, developing our understanding about rationality, expectations, and consumer behavior.
