Look for Alm, Dickert-Conlin, and you may Whittington (1999) to have a summary
Notes
step one. On income tax literary works, get a hold of Groeneveld, Tuma, and you can Hannan (1980), Alm and you will Whittington (1999, 1997, and you will 1995), Whittington and you can Alm (1997), Sjoquist and Walker (1995), Gelardi (1996). On interests literature, discover Moffitt (1998) getting a thorough survey.
dos. An ever growing literature discovers that taxation try coordinated towards timing off incidents together with delivery (Dickert-Conlin and you may Chandra 1999), matrimony (Alm and you can Whittington 1997; Gelardi 1996), money progress summation (Burman and Randolph 1994), and charitable contributions (Randolph 1995).
cuatro. There had been one.5 mil widowers, having 275,000 between the age 55 and you may 64 (Lugaila 1998). Original data with the a sample of men are extremely loud provided these types of short try items.
5. Most other literatures target that it show build, but the ple, there can be a keen implicit subsidy for postponing conclusion away from financing gains in the form of deferred taxation, resulting in traders to help you avoid more successful assets and you may causing overall performance losses (see Auerbach 1992, eg).Read More »
Look for Alm, Dickert-Conlin, and you may Whittington (1999) to have a summary
October 18, 2023
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Notes
step one. On income tax literary works, get a hold of Groeneveld, Tuma, and you can Hannan (1980), Alm and you will Whittington (1999, 1997, and you will 1995), Whittington and you can Alm (1997), Sjoquist and Walker (1995), Gelardi (1996). On interests literature, discover Moffitt (1998) getting a thorough survey.
dos. An ever growing literature discovers that taxation try coordinated towards timing off incidents together with delivery (Dickert-Conlin and you may Chandra 1999), matrimony (Alm and you can Whittington 1997; Gelardi 1996), money progress summation (Burman and Randolph 1994), and charitable contributions (Randolph 1995).
cuatro. There had been one.5 mil widowers, having 275,000 between the age 55 and you may 64 (Lugaila 1998). Original data with the a sample of men are extremely loud provided these types of short try items.
5. Most other literatures target that it show build, but the ple, there can be a keen implicit subsidy for postponing conclusion away from financing gains in the form of deferred taxation, resulting in traders to help you avoid more successful assets and you may causing overall performance losses (see Auerbach 1992, eg).Read More »