Spreen, Thomas Luke
The effect of flat tax rates on taxable income : evidence from the illinois rate increase / Thomas Luke Spreen .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Bibliografía.
The state of Illinois temporarily increased its flat individual income tax rate from 2011 to 2014. This paper evaluates taxpayer responses following the rate increase and subsequent decrease using a synthetic control matching strategy with data from the American Community Survey. The analysis shows Illinois taxable income declined following the tax increase with significant income retiming in anticipation of the sunset of the elevated rate in 2015. The identified responses were driven by tax units in the top decile of the income distribution.
RENTA
IMPUESTOS
TIPOS DE GRAVAMEN
PRESION FISCAL
CONTRIBUYENTES
CONDUCTA
ESTADOS UNIDOS
National Tax Journal 0028-0283 v. 71, n. 2, June 2018, p. 231-262
The effect of flat tax rates on taxable income : evidence from the illinois rate increase / Thomas Luke Spreen .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Bibliografía.
The state of Illinois temporarily increased its flat individual income tax rate from 2011 to 2014. This paper evaluates taxpayer responses following the rate increase and subsequent decrease using a synthetic control matching strategy with data from the American Community Survey. The analysis shows Illinois taxable income declined following the tax increase with significant income retiming in anticipation of the sunset of the elevated rate in 2015. The identified responses were driven by tax units in the top decile of the income distribution.
RENTA
IMPUESTOS
TIPOS DE GRAVAMEN
PRESION FISCAL
CONTRIBUYENTES
CONDUCTA
ESTADOS UNIDOS
National Tax Journal 0028-0283 v. 71, n. 2, June 2018, p. 231-262