Behavioral Responses to Taxation: Evidence from Field Experiments and Tax Policy Variation

对税收的行为反应:现场实验和税收政策变化的证据

基本信息

  • 批准号:
    0850631
  • 负责人:
  • 金额:
    $ 24.32万
  • 依托单位:
  • 依托单位国家:
    美国
  • 项目类别:
    Continuing Grant
  • 财政年份:
    2009
  • 资助国家:
    美国
  • 起止时间:
    2009-07-01 至 2014-06-30
  • 项目状态:
    已结题

项目摘要

The objective of this proposal is to estimate behavioral responses to taxation and transfer programs using four novel designs: (1) Use a randomized field experiment with a large tax preparer in the United States in order to estimate the effect of information about a large transfer program--the Earned Income Tax Credit--on the subsequent earnings behavior of recipients. (2) Use a randomized field experiment carried out by the tax administration in Denmark in order to analyze the effects of tax audits and announcements about future tax audits on tax compliance. (3) Use a cohort based payroll tax reform in Greece where the ceiling on payroll taxes was significantly increased in 1992 (but only for those starting to work in 1992 and after) to estimate the long-run incidence of payroll taxes on earnings and labor supply behavior (4) Use the very large variation in estate tax rates by degree of relationship in continental European countries (such as France) vis-à-vis English speaking countries (such as the United States) to estimate the effect of estate taxation on wealth accumulation. The potential intellectual merit of the proposed activity is to significantly advance our knowledge of empirical behavioral responses to taxes and government transfers. Such an understanding is crucial to evaluate the costs and benefits of government tax and transfer policies and hence to help policy makers design better tax and transfer systems. The proposal offers four innovative research designs in order to make progress on this question. The first two of the designs involve analyzing large randomized field experiments, while the remaining two exploit variation created by actual tax laws. The effect of information on behavioral responses to taxation has hardly been explored before and could be a significant determinant to the size of the responses. If such effects are large, the government could increase information of programs designed to promote certain behaviors at a modest cost. The Earned Income Tax Credit information experiment offers a pioneering attempt in that direction. Tax enforcement is critical for successful tax implementation. Tax enforcement efforts are most often kept secret by tax authorities making them particularly difficult to analyze. The Danish tax administration carried out a large randomized tax audit field experiment and will give us full data access for the analysis. This partnership offers a unique opportunity to evaluate rigorously the effects of tax enforcement as well as test specific enforcement strategies. Evaluating the incidence effects of payroll taxes as well as the labor supply responses to earnings taxation in the long-run is notoriously difficult because studies comparing outcomes before and after a tax reform measures only the short-term response to taxation. The cohort based payroll tax reform in Greece is an unusual policy experiment because it creates two groups of workers in the same labor market which face permanently very different payroll tax schedules based solely on their date of entry in the labor force. The Greek Social Security Administration has been willing to supply exhaustive administrative data to study this reform. Finally, the response of wealth accumulation to estate taxation is central in the policy debate on the estate tax. Using variation in tax rates based on the relationship degree (in some countries but not others) offers a novel way to make progress on this difficult empirical question. The broader impact resulting from the proposed activity is to develop a model for partnerships between either a government tax agency (as in the case of the Danish tax enforcement project or the Greek payroll tax reform) or a private company (as in the case of the large tax preparer for the Earned Income Tax Credit information project) that could be fruitful both for advancing scientific knowledge but also for improving the design and the practical implementation of tax and transfer policies. In the case of the Earned Income Tax Credit project, we are also planning on trying to develop a partnership with the US Internal Revenue Service for additional data access. Access to company or government large administrative databases as well as the possibility to run field experiments is likely to become more and more prevalent. A broader goal behind this NSF grant application is to promote the experiences for data access for research purposes from the most advanced countries such as Scandinavian countries in order to improve data access in countries such as the United States where access for research is currently more restricted.
本提案的目的是使用四种新颖的设计来估计对税收和转移计划的行为反应:(1)使用美国大型税务编制人员的随机现场实验,以估计有关大型转移计划(劳动所得税抵免)的信息对接受者随后的收入行为的影响。(2)利用丹麦税务机关开展的随机现场实验,分析税务审计和未来税务审计公告对税收合规的影响。(3)使用一个基于队列的工资税改革在希腊的工资税上限在1992年显著增加(但只对那些开始工作后,1992年)的发病率估计长期工资税对收入和劳动供给行为(4)使用非常大的房地产税率的变化程度的关系在欧洲大陆国家(如法国)相对于英语国家(如美国)评估房地产的影响对财富积累征税。所提议的活动的潜在智力价值是显著地推进我们对税收和政府转移的经验行为反应的认识。这种理解对于评估政府税收和转移政策的成本和收益至关重要,从而有助于决策者设计更好的税收和转移制度。为了在这个问题上取得进展,该提案提供了四种创新的研究设计。前两个设计涉及分析大型随机现场实验,而其余两个利用实际税法产生的变化。信息对税收行为反应的影响以前几乎没有被探索过,并且可能是反应大小的重要决定因素。如果这种影响很大,政府可以以适度的成本增加旨在促进某些行为的项目的信息。劳动所得税抵免信息实验在这个方向上提供了一个开创性的尝试。税收执法是成功实施税收的关键。税务机关通常对税务执法工作保密,使其特别难以分析。丹麦税务管理部门进行了一项大型随机税务审计现场实验,并将为我们的分析提供完整的数据访问。这种伙伴关系提供了一个独特的机会来严格评估税务执法的效果,并测试具体的执法战略。从长期来看,评估工资税的发生率效应以及劳动力供给对所得税的反应是出了名的困难,因为比较税制改革前后的结果的研究只衡量了对税收的短期反应。希腊基于队列的工资税改革是一项不同寻常的政策实验,因为它在同一个劳动力市场上创造了两组工人,他们将永远面临非常不同的工资税时间表,这仅仅取决于他们进入劳动力市场的日期。希腊社会保障局一直愿意提供详尽的行政数据来研究这项改革。最后,财富积累对遗产税的反应是有关遗产税政策辩论的核心。使用基于关系程度的税率变化(在一些国家,而不是其他国家)提供了一种在这个困难的实证问题上取得进展的新方法。产生的更广泛影响提出活动是开发一个模型,一个政府税收机构之间的合作关系(如丹麦税收执法的情况下项目或希腊工资税改革)或私人公司(如大的情况下对劳务所得收入抵免的税收填表人信息项目),为推进科学知识也可以富有成效的改进设计和实际税收和转移政策的实施。就劳动所得税抵免项目而言,我们还计划尝试与美国国税局建立合作关系,以获得更多的数据访问权限。访问公司或政府的大型管理数据库以及进行实地实验的可能性可能会变得越来越普遍。这项NSF拨款申请背后的一个更广泛的目标是促进斯堪的纳维亚国家等最先进国家为研究目的访问数据的经验,以改善美国等目前研究访问受限的国家的数据访问。

项目成果

期刊论文数量(0)
专著数量(0)
科研奖励数量(0)
会议论文数量(0)
专利数量(0)

数据更新时间:{{ journalArticles.updateTime }}

{{ item.title }}
{{ item.translation_title }}
  • DOI:
    {{ item.doi }}
  • 发表时间:
    {{ item.publish_year }}
  • 期刊:
  • 影响因子:
    {{ item.factor }}
  • 作者:
    {{ item.authors }}
  • 通讯作者:
    {{ item.author }}

数据更新时间:{{ journalArticles.updateTime }}

{{ item.title }}
  • 作者:
    {{ item.author }}

数据更新时间:{{ monograph.updateTime }}

{{ item.title }}
  • 作者:
    {{ item.author }}

数据更新时间:{{ sciAawards.updateTime }}

{{ item.title }}
  • 作者:
    {{ item.author }}

数据更新时间:{{ conferencePapers.updateTime }}

{{ item.title }}
  • 作者:
    {{ item.author }}

数据更新时间:{{ patent.updateTime }}

Emmanuel Saez其他文献

The Optimal Income Taxation of Couples as a Multi-Dimensional Screening Problem
作为多维筛选问题的夫妻最优所得税
  • DOI:
    10.2139/ssrn.1015734
  • 发表时间:
    2007
  • 期刊:
  • 影响因子:
    0
  • 作者:
    H. Kleven;C. Kreiner;Emmanuel Saez
  • 通讯作者:
    Emmanuel Saez
Distributional National Accounts (DINA) Guidelines : Concepts and Methods used in WID.world
分配国民经济核算 (DINA) 指南:WID.world 中使用的概念和方法
  • DOI:
  • 发表时间:
    2016
  • 期刊:
  • 影响因子:
    0
  • 作者:
    Facundo Alvaredo;A. Atkinson;L. Chancel;T. Piketty;Emmanuel Saez;G. Zucman
  • 通讯作者:
    G. Zucman
Monetary Policy and Unemployment: A Matching Approach
货币政策与失业:匹配方法
  • DOI:
  • 发表时间:
    2016
  • 期刊:
  • 影响因子:
    0
  • 作者:
    Pascal Michaillat;Emmanuel Saez
  • 通讯作者:
    Emmanuel Saez
Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications
报告收入和边际税率,1960-2000 年:证据和政策影响
  • DOI:
    10.1086/tpe.18.20061888
  • 发表时间:
    2004
  • 期刊:
  • 影响因子:
    0
  • 作者:
    Emmanuel Saez
  • 通讯作者:
    Emmanuel Saez
Welfare Reform in European Countries
欧洲国家的福利改革
  • DOI:
    10.1787/873766824646
  • 发表时间:
    2005
  • 期刊:
  • 影响因子:
    2.4
  • 作者:
    Herwig Immervoll;H. Kleven;C. Kreiner;Emmanuel Saez
  • 通讯作者:
    Emmanuel Saez

Emmanuel Saez的其他文献

{{ item.title }}
{{ item.translation_title }}
  • DOI:
    {{ item.doi }}
  • 发表时间:
    {{ item.publish_year }}
  • 期刊:
  • 影响因子:
    {{ item.factor }}
  • 作者:
    {{ item.authors }}
  • 通讯作者:
    {{ item.author }}

{{ truncateString('Emmanuel Saez', 18)}}的其他基金

Behavioral Responses to Taxation and Inequality: Evidence from Policy Variation Using Administrative Data
对税收和不平等的行为反应:使用行政数据的政策变化的证据
  • 批准号:
    1559014
  • 财政年份:
    2016
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Standard Grant
Inequality and Taxation: Evidence from Data, Experiments, and Tax Policy Variation
不平等与税收:来自数据、实验和税收政策变化的证据
  • 批准号:
    1156240
  • 财政年份:
    2012
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Standard Grant
Earnings Inequality and Mobility in the United States, 1937-2004: Evidence from Social Security Administration Data
美国的收入不平等和流动性,1937-2004 年:来自社会保障管理数据的证据
  • 批准号:
    0617737
  • 财政年份:
    2006
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Continuing Grant
CAREER: The Evolution of Income Inequality During the 20th Century: Effects of Taxation and Policy Consequences
职业:20 世纪收入不平等的演变:税收的影响和政策后果
  • 批准号:
    0134946
  • 财政年份:
    2002
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Continuing Grant

相似海外基金

RAPID: Immediate Responses during a Major Nighttime Tsunami Event
RAPID:重大夜间海啸事件期间的立即响应
  • 批准号:
    2420022
  • 财政年份:
    2024
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Standard Grant
NSF PRFB FY 2023: Considering evolutionary responses to temperature variability when predicting risk to climate change and disease in amphibians
NSF PRFB 2023 财年:在预测气候变化和两栖动物疾病风险时考虑对温度变化的进化反应
  • 批准号:
    2305659
  • 财政年份:
    2024
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Fellowship Award
MCA: Cellular Responses to Thermal Stress in Antarctic Fishes: Dynamic Re-structuring of the Proteome in Extreme Stenotherms
MCA:南极鱼类对热应激的细胞反应:极端钝温鱼蛋白质组的动态重组
  • 批准号:
    2322117
  • 财政年份:
    2024
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Standard Grant
Postdoctoral Fellowship: EAR-PF: Taxon-Specific Cross-Scale Responses to Aridity Gradients through Time and across Space in the NW Great Basin of the United States
博士后奖学金:EAR-PF:美国西北部大盆地随时间和空间的干旱梯度的分类单元特异性跨尺度响应
  • 批准号:
    2305325
  • 财政年份:
    2024
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Fellowship Award
Legitimacy and effective policing responses to domestic and family violence
对家庭暴力的合法性和有效的警务反应
  • 批准号:
    DP240102371
  • 财政年份:
    2024
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Discovery Projects
Proton radiation therapy combined with immunotherapy for enhancing antitumor immune responses in pancreatic cancer murine models.
质子放射治疗与免疫治疗相结合,增强胰腺癌小鼠模型的抗肿瘤免疫反应。
  • 批准号:
    24K10423
  • 财政年份:
    2024
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Grant-in-Aid for Scientific Research (C)
RAPID: Responses of Soil Organic Carbon Chemistry to Wildfires across a Rainfall Gradient
RAPID:土壤有机碳化学对降雨梯度范围内野火的响应
  • 批准号:
    2409879
  • 财政年份:
    2024
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Standard Grant
Understanding Architecture Hierarchy of Polymer Networks to Control Mechanical Responses
了解聚合物网络的架构层次结构以控制机械响应
  • 批准号:
    2419386
  • 财政年份:
    2024
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Standard Grant
"Mimicking Human Head Sound Responses": Towards an Anatomically Accurate Head Prototype for Bone Conduction Crosstalk Cancellation Analysis with Humans
“模仿人类头部声音反应”:构建解剖学上准确的头部原型,用于人类骨传导串扰消除分析
  • 批准号:
    24K20786
  • 财政年份:
    2024
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Grant-in-Aid for Early-Career Scientists
The role of RNA repair in bacterial responses to translation-inhibiting antibiotics
RNA修复在细菌对翻译抑制抗生素的反应中的作用
  • 批准号:
    BB/Y004035/1
  • 财政年份:
    2024
  • 资助金额:
    $ 24.32万
  • 项目类别:
    Research Grant
{{ showInfoDetail.title }}

作者:{{ showInfoDetail.author }}

知道了