Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions
نویسندگان
چکیده
منابع مشابه
Resource Mobilization and Tax Elasticities in Pakistan
The paper is focused to identify shortcomings in the tax revenue collection in Pakistan. For this purpose, elasticities of different taxes were estimated. Partial adjustment and regression models were estimated to quantify the values for these elasticities. Short-run and long-run elasticities for direct and indirect taxes were identified. The results indicated that long-run revenue elasticities...
متن کاملDistinguishing Transitory and Permanent Price Elasticities of Charitable Giving with Pre-Announced Changes in Tax Law
This paper develops and applies a new estimation technique for distinguishing transitory and permanent price and income elasticities of charitable giving using panel data. Twelve-year individual averages of income and deductions are combined with information on legislated changes in tax schedules, to construct instruments for permanent price and income variation. Unlike the previous literature,...
متن کاملvalue added tax and tax evasion
The phenomenon of tax evasion has been always one of the most major issues among economists due to it's devastating effects on the economy and the process of economic development. Many scholars have always sought to provide solutions to reduce and limit tax evasion. The introduction of the VAT system can be seen as a milestone in the area of economic transparency and tax evasion, which refers t...
متن کاملUsing Elasticities to Derive Optimal Income Tax Rates
This paper derives optimal income tax formulas using compensated and uncompensated elasticities of earnings with respect to tax rates. A simple formula for the high income optimal tax rate is obtained as a function of these elasticities and the thickness of the top tail of the income distribution. In the general non-linear income tax problem, this method using elasticities shows precisely how t...
متن کاملTax Evasion in Oil-Exporting Countries: The Case of Iran
N umerous studies have been conducted about the determinants of tax evasion. In all of these studies, this phenomenon has been taken into account in the framework of balanced budget and a non-oil economy. In this study the determinants are examined by extending an endogenous growth model and considering two cases for the government budget in an oil-exporting country along with its budget d...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: The Review of Economics and Statistics
سال: 1989
ISSN: 0034-6535
DOI: 10.2307/1926910