Autor:	K. Victor Chow, John A. Bishop, Chih-Chin Ho, John P. Formby
Rok vydání:	1997
Předmět:	Economics and Econometrics Actuarial science Accounting Liability Economics Inference Taxpayer Audit Tax reform Residual Finance Public finance Compliance (psychology)
Zdroj:	International Tax and Public Finance. 4:177-197
ISSN:	0927-5940
DOI:	10.1023/a:1008642421345
Popis:	Micro data from audited tax returns are used to evaluatechanges in the actual progressitivity of U.S. federal incometaxes in 1979 and 1988, which is distinct from apparent progressivity.Statistical inference methods are applied to global measuresof both actual and apparent residual and liability progression.The analysis reveals an absence of change in the overall levelof actual residual progressivity, but statistically significantdeclines in actual liability progression. The results indicatethat in assessing overall tax progression it is important totake sampling errors into account and that measures of actualtax progressivity can deviate significantly from apparent progressivity.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::011e27332a6f132517fc49a163f81e93 https://doi.org/10.1023/a:1008642421345 Zobrazit plný text záznamu Full text from SpringerLink