The Elasticity of the U.S. Individual Income Tax: Its Calculation, Determinants and Behavior

Albert Fries; John P. Hutton; Peter J. Lambert

doi:10.2307/1937955

The Elasticity of the U.S. Individual Income Tax: Its Calculation, Determinants and Behavior

Review of Economics and Statistics ◽

10.2307/1937955 ◽

1982 ◽

Vol 64 (1) ◽

pp. 147 ◽

Cited By ~ 12

Author(s):

Albert Fries ◽

John P. Hutton ◽

Peter J. Lambert

Keyword(s):

Income Tax ◽

Individual Income ◽

Individual Income Tax ◽

And Behavior ◽

The U.S

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Individual Income Tax Compliance and Information Reporting: What Do the U.S. Data Show?

National Tax Journal ◽

10.17310/ntj.2014.3.02 ◽

2014 ◽

Vol 67 (3) ◽

pp. 531-568 ◽

Cited By ~ 5

Author(s):

Mark D. Phillips

Keyword(s):

Income Tax ◽

Tax Compliance ◽

Individual Income ◽

Information Reporting ◽

Individual Income Tax ◽

The U.S

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The Compliance Cost of the U.S. Individual Income Tax System

10.3386/w1401 ◽

1984 ◽

Cited By ~ 28

Author(s):

Joel Slemrod ◽

Nikki Sorum

Keyword(s):

Income Tax ◽

Compliance Cost ◽

Tax System ◽

Individual Income ◽

Individual Income Tax ◽

The U.S

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THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM

National Tax Journal ◽

10.1086/ntj41791978 ◽

1984 ◽

Vol 37 (4) ◽

pp. 461-474 ◽

Cited By ~ 2

Author(s):

JOEL SLEMROD ◽

NIKKI SORUM

Keyword(s):

Income Tax ◽

Compliance Cost ◽

Tax System ◽

Individual Income ◽

Individual Income Tax ◽

The U.S

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THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORM

National Tax Journal ◽

10.1086/ntj41788959 ◽

1992 ◽

Vol 45 (2) ◽

pp. 185-202

Author(s):

MARSHA BLUMENTHAL ◽

JOEL SLEMROD

Keyword(s):

Income Tax ◽

Tax Reform ◽

Compliance Cost ◽

Tax System ◽

Individual Income ◽

System A ◽

Second Look ◽

Individual Income Tax ◽

The U.S

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THE EFFECT OF TAX LAWS AND TAX ADMINISTRATION ON TAX COMPLIANCE: THE CASE OF THE U.S. INDIVIDUAL INCOME TAX

National Tax Journal ◽

10.1086/ntj41791992 ◽

1985 ◽

Vol 38 (1) ◽

pp. 1-13

Author(s):

ANN D. WITTE ◽

DIANE F. WOODBURY

Keyword(s):

Income Tax ◽

Tax Compliance ◽

Tax Administration ◽

Individual Income ◽

Tax Laws ◽

Individual Income Tax ◽

The U.S

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Estimating the Compliance Cost of the U.S. Individual Income Tax

National Tax Journal ◽

10.17310/ntj.2003.3.14 ◽

2003 ◽

Vol 56 (3) ◽

pp. 673-688 ◽

Cited By ~ 20

Author(s):

John L. Guyton ◽

John F. O'Hare ◽

Michael P. Stavrianos ◽

Eric J. Toder

Keyword(s):

Income Tax ◽

Compliance Cost ◽

Individual Income ◽

Individual Income Tax ◽

The U.S

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The Sensitivity of the Yield of the U.S. Individual Income Tax and the Tax Reforms of the Past Decade (La sensibilite du rendement de l'impot sur le revenu des personnes physiques aux Etats-Unis et les reformes fiscales de la derniere decennie) (El grado de sensibilidad del producto del impuesto sobre la renta personal en Estados Unidos y las reformas tributarias del ultimo decenio)

International Monetary Fund Staff Papers ◽

10.2307/3866632 ◽

1976 ◽

Vol 23 (2) ◽

pp. 441 ◽

Cited By ~ 2

Author(s):

Vito Tanzi

Keyword(s):

Income Tax ◽

Tax Reforms ◽

Individual Income ◽

The Past ◽

Individual Income Tax ◽

The U.S

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A Study on the Problems and Improvements Related to Residency Tax Rules in the Individual Income Tax Law

Korea Association of Business Education ◽

10.23839/kabe.2019.34.3.425 ◽

2019 ◽

Vol 34 (3) ◽

pp. 425-448

Author(s):

Kyoung Ha Kim ◽

◽

Moon Sung Oh ◽

Keyword(s):

Income Tax ◽

Tax Law ◽

Individual Income ◽

Income Tax Law ◽

Individual Income Tax ◽

The Individual

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Enforcement of the Federal Individual Income Tax: Acting Outside the Boundaries that the Constitution, Law, and Public Policy Have Set

SSRN Electronic Journal ◽

10.2139/ssrn.2593145 ◽

2015 ◽

Author(s):

Chris Forbush

Keyword(s):

Public Policy ◽

Income Tax ◽

Individual Income ◽

Individual Income Tax

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EFFECTIVE MARGINAL TAX RATES UNDER THE FEDERAL INDIVIDUAL INCOME TAX: DEATH BY ONE THOUSAND PIN PRICKS?

National Tax Journal ◽

10.1086/ntj41789350 ◽

1998 ◽

Vol 51 (3) ◽

pp. 553-564

Author(s):

THOMAS A. BARTHOLD ◽

THOMAS KOERNER ◽

JOHN F. NAVRATIL

Keyword(s):

Income Tax ◽

Tax Rates ◽

Individual Income ◽

Marginal Tax Rates ◽

Individual Income Tax

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