000			01758nab a2200325 c 4500
003			ES-MaIEF
005			20190619160940.0
007			ta
008			190619s2018 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100			_93297 _aBallard, Charles L.
245		0	_aPerceptions and realities of average tax rates in the federal income tax _b : evidence from Michigan _c Charles L. Ballard and Sanjay Gupta
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aWe asked a random sample of the Michigan population to identify their average tax rate in the federal individual income tax. We find that 84.9 percent of respondents overstate their actual average tax rate, many by very large amounts, with the mean/median overstatement exceeding 11 percentage points. All demographic groups have substantial overstatements. Regression analysis indicates that, all else equal, average income-tax rates tend to be overstated to a greater extent by (1) those who believe taxes on households like theirs should be lower, (2) those who get tax-preparation assistance, and (3) those who believe tax dollars are spent ineffectively.
650		4	_aRENTA _950200
650			_aIMPUESTOS _947460
650		4	_aTIPOS DE GRAVAMEN _948570
650			_aPRESION FISCAL _948102
650			_aCONTRIBUYENTES _940657
650		4	_aOPINION PUBLICA _947876
650			_aESTADOS UNIDOS _942888
650		4	_aANÁLISIS DE REGRESIÓN _953408
700	1		_911096 _aGupta, Sanjay
773	0		_9160558 _oOP 233/2018/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 71, n. 2, June 2018, p. 263-294
942			_cART
999			_c140764 _d140764