Tax Evasion and Capital Gains Taxation
收藏数据链接：
官方服务：
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
