Taxes and Voluntary Contributions: Evidence from State Tax Form Check-off Programs
نویسندگان
چکیده
منابع مشابه
Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes
a r t i c l e i n f o Tax systems often discriminate among the various organizational forms of doing business and may therefore affect the choice of organizational form. This paper studies how special tax regimes shape the organizational form choice. Although the full effects depend on the way that firm-level special tax regimes are designed, special regimes generally tend to favor pass-through...
متن کاملDo the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns
This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998. Controlling for stateand wealthclass specific fixed effects, we find that high state inheritance and estate taxes and sales taxes have statistically significant, ...
متن کاملThe Effectiveness of Cigarette Taxes on Older Adult Smokers: Evidence from Recent State Tax Increases
Using the recent excise tax increases at the state-level in the United States from 2000 to 2010, I estimate two-way fixed effects models of older adult smoking participation. I find that a one dollar increase in the excise tax reduces smoking participation by 2.5 percent for adults age 30 to 74. An investigation of the age distribution finds that results are sensitive to how older adult age gro...
متن کاملState and local tax competition in a spatial model with sales taxes and residential property taxes
This paper presents a theoretical model with a uniformly populated line that is divided into local jurisdictions (and/or states). If one level of government imposes sales and residential property taxes, and if the spatial extent of each taxing jurisdiction is positive and finite, then (in Nash equilibrium) the sales tax rate is less than residential property tax rate, housing consumption is sub...
متن کاملExcise tax avoidance: the case of state cigarette taxes.
We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border...
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: National Tax Journal
سال: 2001
ISSN: 0028-0283,1944-7477
DOI: 10.17310/ntj.2001.4.02