Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions
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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
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美国国家经济研究局创建时间：
1988-10-01
