Tax Evasion and Capital Gains Taxation
收藏NBER1987-01-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w2119
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资源简介：
This paper uses time-series data to investigate how changes in capital gains tax rates affect taxpayer compliance. It finds that a one percent increase in the marginal tax rate reduces voluntary compliance by between one half and one percent. These results confirm the findings of previous studies
提供机构：
美国国家经济研究局
创建时间：
1987-01-01
