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Taxpayer Reporting Responses and the Tax Reform Act of 1986

Author

Listed:
  • James Alm

    () (Department of Economics, Tulane University)

  • Sally Wallace

    () (Department of Economics, Andrew Young School of Policy Studies, Georgia State University)

Abstract

This paper examines the effects of the Tax Reform Act of 1986 on the reporting decisions of taxpayers, using microlevel information from the 1984 and 1989 Statistics of Income. We find that tax reform clearly mattered in the reporting decisions of individuals, with reporting elasticities that cluster between 0.3 and 0.7. However, our results also indicate that individuals' estimated responses vary in different ways for individuals with different income levels, in ways that differ by the types of incomes received by taxpayers, in ways that are sensitive to the estimation approach, and in ways that depend upon data adjustment methods.

Suggested Citation

  • James Alm & Sally Wallace, 2011. "Taxpayer Reporting Responses and the Tax Reform Act of 1986," Working Papers 1109, Tulane University, Department of Economics.
  • Handle: RePEc:tul:wpaper:1109
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    File URL: http://repec.tulane.edu/RePEc/pdf/tul1109.pdf
    File Function: First version, 2011
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    Cited by:

    1. Eleni A. Kaditi & Elisavet I. Nitsi, 2013. "Recent Evidence on the Taxpayers’ Reporting Decision in Greece: A Quantile Regression Approach," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 3-24.

    More about this item

    Keywords

    Tax Reform Act of 1986; income reporting; taxable income elasticity; quantile regression;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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