Tax Evasion and Capital Gains Taxation
This paper uses time-series data to investigate how changes in capital gains tax rates affect taxpayer compliance. It finds that a one percent increase in the marginal tax rate reduces voluntary compliance by between one half and one percent. These results confirm the findings of previous studies based on individual household data. They also suggest that at least one quarter of the observed capital gain realization response to changes in marginal tax rates is due to changes in reporting behavior, rather than portfolio behavior.
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|Date of creation:||Jan 1987|
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References listed on IDEAS
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- Slemrod, Joel B, 1985. "An Empirical Test for Tax Evasion," The Review of Economics and Statistics, MIT Press, vol. 67(2), pages 232-238, May.
- Martin Feldstein & Joel Slemrod & Shlomo Yitzhaki, 1981.
"The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains,"
NBER Working Papers
0250, National Bureau of Economic Research, Inc.
- Martin Feldstein & Joel Slemrod & Shlomo Yitzhaki, 1980. "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains," The Quarterly Journal of Economics, Oxford University Press, vol. 94(4), pages 777-791.
- Stiglitz, Joseph E., 1983.
"Some aspects of the taxation of capital gains,"
Journal of Public Economics,
Elsevier, vol. 21(2), pages 257-294, July.
- Roger H. Gordon & James R. Hines Jr. & Lawrence H. Summers, 1986.
"Notes on the Tax Treatment of Structures,"
NBER Working Papers
1896, National Bureau of Economic Research, Inc.
- Constantinides, George M, 1983. "Capital Market Equilibrium with Personal Tax," Econometrica, Econometric Society, vol. 51(3), pages 611-636, May.
- James M. Poterba, 1986.
"How Burdensome are Capital Gains Taxes?,"
NBER Working Papers
1871, National Bureau of Economic Research, Inc.
- Lawrence B. Lindsey, 1987. "Capital Gains Rates, Realizations, and Revenues," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 69-100 National Bureau of Economic Research, Inc.
- Gerald E. Auten & Charles T. Clotfelter, 1982. "Permanent versus Transitory Tax Effects and the Realization of Capital Gains," The Quarterly Journal of Economics, Oxford University Press, vol. 97(4), pages 613-632.
- Daniel R. Feenberg, 1982. "Identification in Tax-Price Regression Models: The Case of Charitable Giving," NBER Working Papers 0988, National Bureau of Economic Research, Inc.
- Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-373, August.
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