عوامل موثر بر انطباق سود سرمایه مالیات: شواهد از خرید استقراضی RJR Nabisco
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|49214||2002||28 صفحه PDF||سفارش دهید||محاسبه نشده|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Journal of Public Economics, Volume 84, Issue 1, April 2002, Pages 47–74
Inability to observe both actual and reported capital gains has impeded studies of capital gains tax compliance. This study overcomes such limitations through access to both confidential tax returns and internal shareholder records. Tests are conducted at the individual taxpayer level for associations between compliance rates for capital gains taxes generated by RJR Nabisco shareholders during its leveraged buyout and income, marginal tax rates, socioeconomic characteristics, and measures of the taxpayer’s perception of the noncompliance penalty. We find noncompliance decreasing in taxable income, including RJR Nabisco capital gains, first-dollar marginal tax rates, self-employment income, rental income, and other interest paid.