The effect of recent tax changes on taxable income : (Record no. 30221)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01211naa a2200181uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9092915570413 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211165626.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 090929s2009 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | HEIM, Bradley T |
| 9 (RLIN) | 37908 |
| 245 10 - TITLE STATEMENT | |
| Title | The effect of recent tax changes on taxable income : |
| Remainder of title | Evidence from a new panel of tax returns |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | Wiley-Blackwell, |
| Date of publication, distribution, etc. | 2009 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall, and that the elasticity of a broader measure of income falls between 0.1 and 0.2 overall, with substantially higher elasticities for taxpayers reporting income in excess of $500,000. © 2009 by the Association for Public Policy Analysis and Management. |
| 773 08 - HOST ITEM ENTRY | |
| Title | Journal of Policy Analysis and Management |
| Related parts | 28, 1, p. 147-163 |
| Place, publisher, and date of publication | Wiley-Blackwell, 2009 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20090929 |
| Operator's initials, OID (RLIN) | 1557^b |
| Cataloger's initials, CIN (RLIN) | mayze |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20091007 |
| Operator's initials, OID (RLIN) | 0934^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
