Zobrazeno 1 - 10
of 50
pro vyhledávání: '"Gerald Auten"'
Publikováno v:
Journal of Political Economy. 129:1319-1360
Use of Internal Revenue Service (IRS) tax records improves researchers’ ability to track income trends, although the focus on taxable market income in this research excludes important income source...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d31bf526dc6c9568961c5f9b77dcbf5c
https://doi.org/10.1086/713098
https://doi.org/10.1086/713098
Autor:
Gerald Auten, David Splinter
Publikováno v:
AEA Papers and Proceedings. 109:307-311
Many studies have used tax data to measure the U.S. income distribution, but their results vary widely. For example, in 2014 the top 1 percent share of income is 21.5 percent in Piketty and Saez (2003 and updates), 16.7 percent in the Congressional B
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3851d13fa8c1d8efc733e10b7703129e
https://doi.org/10.1257/pandp.20191038
https://doi.org/10.1257/pandp.20191038
Autor:
David Splinter, Gerald Auten
Publikováno v:
United States Income, Wealth, Consumption, and Inequality
This chapter reconsiders income methods of estimating of inequality using US tax data. It presents a new approach that accounts for the effects of important social changes, tax reforms, technical tax issues, and the 40 percent of income missing from
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e8d294ff78aabb94067356d87852a0b4
https://doi.org/10.1093/oso/9780197518199.003.0006
https://doi.org/10.1093/oso/9780197518199.003.0006
Publikováno v:
National Tax Journal. 69:935-964
This paper examines how high-income taxpayers reacted to major tax legislation that affected incentives for realizations of capital gains, the form of compensation, type of investments, and the cho...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c588445b3d6fe83019fc17e6e5d3cad3
https://doi.org/10.17310/ntj.2016.4.10
https://doi.org/10.17310/ntj.2016.4.10
Publikováno v:
SSRN Electronic Journal.
Like-kind exchanges enable taxpayers to defer capital gains taxes when certain types of property are exchanged rather than sold. The deferred gains from such exchanges have grown over the years, peaking at over $100 billion before the onset of the Gr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c7451e75c0687216dd17cdae06ef0c0f
https://doi.org/10.2139/ssrn.3049029
https://doi.org/10.2139/ssrn.3049029
Publikováno v:
National Tax Journal. 66:893-912
This study examines several dimensions of income mobility and inequality—mobility of individuals through their peak earnings years, intergenerational mobility, and persistence in the top 1 percent....
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ceeb34955f02195cbc7a3edca439eea5
https://doi.org/10.17310/ntj.2013.4.06
https://doi.org/10.17310/ntj.2013.4.06
Publikováno v:
American Economic Review. 103:168-72
While cross-sectional data show increasing income inequality in the United States, it is also important to examine how incomes change over time. Using income tax data, this paper provides new evidence on long-term and intergenerational mobility, and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ff090e6d7582971a9ccd9447da4bebfd
http://www.aeaweb.org/articles.php?doi=10.1257/aer.103.3.168
http://www.aeaweb.org/articles.php?doi=10.1257/aer.103.3.168
Access to IRS personal income tax records improves researchers’ ability to track U.S. income and inequality, especially at the very top of the distribution (Piketty and Saez 2003). However, rather than following standard Haig-Simons income definiti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e0a20fab739f6793e7f56501b535b8df
https://doi.org/10.3386/w23007
https://doi.org/10.3386/w23007
Autor:
Gerald Auten, Deena Ackerman
Publikováno v:
National Tax Journal. 64(2):651-87
This paper examines the itemized deduction for donations of property to charitable organizations, its benefits to charitable organizations and their beneficiaries, and the associated tax expenditures. In 2005, taxpayers deducted $48 billion in noncas
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::109934deeae508359507eae729cb1133
https://www.ntanet.org/NTJ/64/2/ntj-v64n02p651-87-tax-expenditures-for-noncash.html
https://www.ntanet.org/NTJ/64/2/ntj-v64n02p651-87-tax-expenditures-for-noncash.html
Autor:
Gerald Auten, Geoffrey Gee
Publikováno v:
National Tax Journal. 62:301-328
While many studies have documented the long–term trend of increasing income inequality in the U.S. economy, there has been less focus on income mobility and the potential opportunity for upward mobility. Data from panels of individual income tax re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b758726b224455d77d700ffc7b438e65
https://doi.org/10.17310/ntj.2009.2.05
https://doi.org/10.17310/ntj.2009.2.05