Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions
收藏NBER1988-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w2733
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资源简介：
Tax return data, which has been a principal source for econometric investigations of the behavioral response to tax policy, is subject to misreporting that may bias estimates of tax responsiveness. The misreporting arises because understatement of taxable income may itself be a function of an
提供机构：
美国国家经济研究局
创建时间：
1988-10-01
