How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs

2020 ◽  
Vol 12 (4) ◽  
pp. 38-57
Author(s):  
Youssef Benzarti
Keyword(s):  
Revealed Preference ◽  
Income Taxes ◽  
Revealed Preferences ◽  
Compliance Costs ◽  
Tax Returns ◽  
Quasi Experimental ◽  
Standard Deduction ◽  
Cost Of Time ◽  
Tax Savings ◽  
The Cost

This paper uses a quasi-experimental design to estimate the cost of filing taxes. Using US tax returns, I observe how taxpayers choose between itemizing deductions and claiming the standard deduction. Taxpayers forgo large tax savings to avoid compliance costs, which provides a revealed preference estimate of such costs. I show that costs increase with income, consistent with an opportunity cost of time explanation. These estimates suggest substantial costs of filing federal income taxes, significantly larger than previously estimated using surveys. (JEL H24, H26, H31)

Measuring the Cost of Time in Recreation Demand Analysis: Reply

1983 ◽  
Vol 65 (1) ◽  
pp. 172-174 ◽  
Author(s):  
Kenneth E. McConnell ◽  
Ivar E. Strand
Keyword(s):  
Recreation Demand ◽  
Demand Analysis ◽  
Cost Of Time ◽  
The Cost

scholarly journals The Difference of Potassium Level in Stage 5 Kidney Chronic Disease Patients Whose Using New and Re-use Hemodialyzer in RSD dr. Soebandi Jember

2019 ◽  
Vol 5 (3) ◽  
pp. 148
Author(s):  
Yuli Hermansyah ◽  
Dinda Ayu Wanodya Supriatiningsih ◽  
Bagus Hermansyah
Keyword(s):  
Chronic Kidney Disease ◽  
Kidney Disease ◽  
Replacement Therapy ◽  
Potassium Level ◽  
Good Condition ◽  
Total Sample ◽  
Kidney Replacement Therapy ◽  
Quasi Experimental ◽  
The Difference ◽  
The Cost

Stage 5 chronic kidney disease (CKD) is a condition where the renal function decrease, marked by the GFR value < 15/ml/minute/1,73 m2 with or without kidney damage history for 3 months or more that needs kidney replacement therapy, including hemodialysis. In Indonesia, hemodialysis was chosen for 82% from all the cases that needs kidney replacement therapy. However, the cost for hemodialysis therapy is considered as too expensive and burdens The National Health Insurance, Badan Penyelenggara Jaminan Sosial (BPJS), allowing the reuse of hemodialyzer as an alternative for cost-effectiveness. Re-use hemodialyzer is a term for using the same hemodialyzer for the same patient but on different therapy session. The main purpose of this research is to investigate the difference of Potassium level in stage 5 chronic kidney disease patients whose using new and re-use hemodialyzer in RSD dr. Soebandi Jember. This research used quasi experimental design by using blood sample that will be measured for the potassium level after using new hemodialyzer and re-use hemodialyzer for the 4th time in Hemodialysis Installation of RSD dr. Soebandi Jember on December 2018. Total sample of 19 patients chosen using inclusion and exclusion criteria. Collected data were analyzed using paired t-test. The result of statistical test shows that there is no significance potassium level difference in stage 5 chronic kidney disease whose using new and re-use hemodialyzer for the 4th time (p=0,094). The effectivity of hemodialyzer that still has a good condition and hemodialysis therapy that has been done in accordance with the procedure until the 4th reuse is the main factor of this result.   Keywords: CKD, potassium, re-use hemodialyzer

scholarly journals Railway and road discrete choice model for foreign trade freight between Antioquia and the Port of Cartagena

2016 ◽  
Vol 36 (3) ◽  
pp. 22 ◽  
Author(s):  
Juan Diego Pineda Jaramillo ◽  
Iván Reinaldo Sarmiento Ordosgoitia ◽  
Jorge Eliécer Córdoba Maquilón
Keyword(s):  
Qualitative Research ◽  
Discrete Choice ◽  
Logit Model ◽  
Choice Model ◽  
Stated Preference ◽  
Revealed Preference ◽  
Freight Transportation ◽  
Multinomial Logit Model ◽  
Discrete Choice Model ◽  
The Cost

Most Colombian freight is transported on roads with barely acceptable conditions, and although there is a speculation about the need for a railway for freight transportation, there is not a study in Colombia showing the variables that influence the modal choice by the companies that generate freight transportation. This article presents the calculation of demand for a hypothetical railway through a discrete choice model. It begins with a qualitative research through focus group techniques to identify the variables that influence the choice of persons responsible for the transportation of large commercial companies in Antioquia (Colombia). The influential variables in the election were the cost and service frequency, and these variables were used to apply a Stated Preference (SP) and Revealed Preference (RP) survey, then to calibrate a Multinomial Logit Model (MNL), and to estimate the influence of each of them. We show that the probability of railway choice by the studied companies varies between 67% and 93%, depending on differences in these variables.

scholarly journals Revealed Preferences for Diamond Goods

2018 ◽  
Vol 10 (2) ◽  
pp. 83-117 ◽  
Author(s):  
Sam Cosaert
Keyword(s):  
Willingness To Pay ◽  
Observational Data ◽  
Revealed Preference ◽  
Conspicuous Consumption ◽  
Nonparametric Test ◽  
Revealed Preferences ◽  
Marginal Willingness To Pay ◽  
Monitoring Survey

When consumers care not only for the quantity but also the value of a product, it could be rational to purchase products as they become more expensive. This study provides nonparametric—revealed preference—conditions to measure consumers' marginal willingness to pay for value (i.e., diamondness) associated with particular goods. This is the first nonparametric test of price-dependent preferences. The proposed diamondness measure is applied to observational data from the Russia Longitudinal Monitoring Survey. The results show that this diamondness measure is related to a product's visibility to society, which indicates a certain degree of conspicuous consumption. (JEL D12, P36)

Libertarianism and Taxation

Taxation ◽  
2018 ◽  
pp. 98-110 ◽  
Author(s):  
Peter Vallentyne
Keyword(s):  
Natural Resources ◽  
Human Resource ◽  
Income Taxes ◽  
Resource Taxation ◽  
The Cost ◽  
Ownership Rights

Chapter 5 discusses the implications of libertarianism for just taxation. Libertarianism holds that agents fully own themselves and have certain moral powers to appropriate natural or abandoned resources. Some versions of libertarianism preclude the possibility of just taxation, but the author claims that other versions can, under very limited circumstances, endorse two kinds of taxes as just: taxes on right-infringers for the cost of rights-enforcement and taxes on anyone with an excess share of the value ownership rights over natural resources. Other kinds of taxation, such as income taxes, human resource (talents) taxes, and artifactual resource taxation are not just on any version of libertarianism.

Optimization

Speech Timing ◽  
2020 ◽  
pp. 190-237
Author(s):  
Alice Turk ◽  
Stefanie Shattuck-Hufnagel
Keyword(s):  
Optimal Control ◽  
Control Theory ◽  
Optimal Control Theory ◽  
Hierarchical Control ◽  
Component Model ◽  
Multiple Factors ◽  
Key Features ◽  
Cost Of Time ◽  
The Cost ◽  
Parameter Values

This chapter introduces a theoretical framework, Optimal Control Theory, which will enable a phonology-extrinsic-timing-based, three-component model to determine values of controlled variables, and to model the influence of multiple factors on these parameter values. Key features of Optimal Control Theory models are discussed, as well as evidence for types of movement costs (including the cost of time) used in the models, and predictions of the models for the coordination of multiple effectors and hierarchical control. Finally, the chapter reviews Optimal Control Theory models currently used to account for timing phenomena in speech.

Analisis Ekualisasi SPT Masa PPN Dengan SPT PPh Badan Terhadap Kewajiban Perpajakan PT. Adiyana Teknik Mandiri

2018 ◽  
Vol 6 (3) ◽  
pp. 117-122
Author(s):  
Irham Firdauza Pratama ◽  
Hadi Sutomo
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Preventive Measure ◽  
Income Taxes ◽  
Financial Statement ◽  
Corporate Income Tax ◽  
Applicable Law ◽  
Tax Returns ◽  
Tax Audit ◽  
The Difference

Many cases are related to corrections caused by the occurrence of VAT and Income Tax equalization. The difference in reporting the circulation of business on the VAT SPT with the Corporate Income Tax Return is the object of the tax authorities' examination. Basically, equalization is not to find the same number of circulation businesses but to find the cause of the difference between the VAT Period of Income Tax and the Corporate Income Tax Return. These differences are often due to differences in provisions between Income Taxes and Value Added Taxes, such as tax objects, exchange rates, and so on. The purpose of this study was to find out how to report the circulation of business between the VAT Period of VAT and Corporate Income Tax Returns of PT. AdiyanaTeknikMandiri. To find out the process and analysis of equalization between VAT Period of VAT and Corporate Income Tax Returns at PT. AdiyanaTeknikMandiri. To find out the equalization benefits of the VAT Period SPT with Corporate Income Tax Returns for companies. This study uses a comparative descriptive method with qualitative and quantitative data, namely by analyzing and processing financial statement data and existing fiscal reports, then comparing the circulation of business to the results of calculations according to the VAT Period of VAT and Corporate Income Tax Returns, then processed further to provide an explanation of the difference in business circulation generated. The results of this study indicate that PT. AdiyanaTeknikMandiri that the company in reporting the circulation of its business has not been reported as it should, it is known after equalizing it is known that there is a number of business circulation that has not been reported in the VAT Period SPT report so that it causes a difference in the amount of business circulation between the VAT Period of Income Tax and the Corporate Income Tax Return. Equalization process is carried out by comparing the VAT Period report with the Corporate Income Tax Return, collecting data on business circulation in the ledger, comparing the data obtained, then analyzing the factors that cause the different reporting of business circulation. Equalization benefits for the company, which can be a preventive measure to face a tax audit by the tax authorities, so that the company can explain in accordance with the conditions that occur, equalization can also be a benchmark of compliance and increase the accuracy of taxpayers in reporting the amount of tax obligations in accordance with the applicable law .   Keywords: tax equalization, business circulation, corporate income tax return

scholarly journals A method for estimating existence of pairwise STM transaction conflicts

2018 ◽  
Vol 232 ◽  
pp. 04037
Author(s):  
Miroslav Popovic ◽  
Branislav Kordic ◽  
Marko Popovic ◽  
Ilija Basicevic
Keyword(s):  
System Performance ◽  
Time Complexity ◽  
Scheduling Algorithms ◽  
False Positives ◽  
New Method ◽  
False Negatives ◽  
Transaction Scheduling ◽  
Data Races ◽  
Cost Of Time ◽  
The Cost

STM transaction schedulers were introduced to improve system performance. However, designing online transaction scheduling algorithms is challenging because at the same time they should: (i) introduce minimal scheduling overhead, (ii) minimize the resulting makespan, and (iii) minimize contention in the resulting schedule. In our previous work we developed the online transaction scheduler architecture and the four scheduling algorithms, named RR, ETLB, AC, and AAC (listed in increasing order of their quality), for scheduling transactions on the Python STM. Both AC and AAC use Bernstein conditions to check for pairwise data races between transactions, at the cost of time complexity that is proportional to the product of the sizes of transaction’s read and write sets, which may be significant. In this paper we propose a method for estimating existence of pairwise transaction conflicts whose time complexity is Θ(1). We validate this method by analysing the resulting transaction schedules for the three benchmark workloads, named RDW, CFW, and WDW. The result of this analysis is positive and encouraging – AAC using the new method produces the same result as when using Bernstein conditions. The limitation of the new method is that it may have false reports, both false negatives and false positives.

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