REACTIONS OF HIGH-INCOME TAXPAYERS TO MAJOR TAX LEGISLATION
REACTIONS OF HIGH-INCOME TAXPAYERS TO MAJOR TAX LEGISLATION
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高收入纳税人对主要税收立法的反应
DOI：
10.17310/ntj.2016.4.10
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发表时间：
2016
影响因子：
1.7
通讯作者：
S. Nelson
中科院分区：
文献类型：
--
作者：
Gerald E. Auten;David Splinter;S. Nelson
本文考察了高收入纳税人对主要税收立法的反应，这些立法影响了资本利得的实现动机、补偿形式、投资类型和企业组织形式的选择。1969年的税改法案、1986年的税改法案、1993年的综合预算协调法案和2012年的美国纳税人救济法被考虑在内。本文总结了前人的研究成果，为高收入纳税人的短期和长期反应提供了新的证据。该分析使用个人和营业税申报单信息来检查这些法律中的一些最突出的特征。审查对先前改革的反应可以为讨论未来税制改革提案的影响提供信息。
This paper examines how high-income taxpayers reacted to major tax legislation that affected incentives for realizations of capital gains, the form of compensation, type of investments, and the choice of organizational form for businesses. The Tax Reform Act of 1969, the Tax Reform Act of 1986, the Omnibus Budget Reconciliation Act of 1993, and the American Taxpayer Relief Act of 2012 are considered. The paper summarizes prior research and provides new evidence of short-term and longer-term responses of high-income taxpayers. The analysis uses individual and business tax return information to examine some of the most salient features of each of these laws. Examining the responses to prior reforms can inform discussion of the effects of future tax reform proposals.