000			01531nab a2200301 c 4500
003			ES-MaIEF
005			20190619155357.0
007			ta
008			190619s2018 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_964966 _aSpreen, Thomas Luke
245		4	_aThe effect of flat tax rates on taxable income _b : evidence from the illinois rate increase _c Thomas Luke Spreen
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThe 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.
650		4	_aRENTA _950200
650			_aIMPUESTOS _947460
650		4	_aTIPOS DE GRAVAMEN _948570
650			_aPRESION FISCAL _948102
650			_aCONTRIBUYENTES _940657
650			_aCONDUCTA _940546
650			_aESTADOS UNIDOS _942888
773	0		_9160558 _oOP 233/2018/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 71, n. 2, June 2018, p. 231-262
942			_cART
999			_c140763 _d140763