THE ELASTICITY OF THE UNITED-STATES INDIVIDUAL INCOME-TAX - ITS CALCULATION, DETERMINANTS AND BEHAVIOR

被引：15
作者：
FRIES, A [1 ]
HUTTON, JP [1 ]
LAMBERT, PJ [1 ]
机构：
[1] UNIV YORK,HESLINGTON YO1 5DD,YORKSHIRE,ENGLAND
来源：
REVIEW OF ECONOMICS AND STATISTICS | 1982年 / 64卷 / 01期
关键词：
D O I：
10.2307/1937955
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
引用
收藏
页码：147 / 151
页数：5
相关论文
共 50 条
[31]   REPLACING THE UNITED-STATES INCOME-TAX WITH A PROGRESSIVE CONSUMPTION TAX - A SEQUENCED GENERAL EQUILIBRIUM APPROACH [J].
FULLERTON, D ;
SHOVEN, JB ;
WHALLEY, J .
JOURNAL OF PUBLIC ECONOMICS, 1983, 20 (01) :3-23
[32]   EROSION OF THE PERSONAL INCOME-TAX BASE IN CANADA AND THE UNITED-STATES - GOFFMAN,IJ [J].
不详 .
TAXES, 1961, 39 (01) :61-61
[33]   INCOME INEQUALITY AND ELASTICITY OF PERSONAL INCOME-TAX [J].
AGGARWAL, PK .
ECONOMIC AND POLITICAL WEEKLY, 1991, 26 (29) :1741-1747
[34]   THE FUTURE OF THE INDIVIDUAL INCOME-TAX [J].
MINARIK, JJ .
NATIONAL TAX JOURNAL, 1982, 35 (03) :231-241
[35]   INFLATION AND INDIVIDUAL INCOME-TAX [J].
GREYTAK, D ;
MCHUGH, R .
SOUTHERN ECONOMIC JOURNAL, 1978, 45 (01) :168-180
[36]   IMPACT OF INCOME-TAX REGULATIONS ON PROFITABILITY OF SUBSURFACE DRAINAGE INVESTMENT IN CANADA AND THE UNITED-STATES [J].
VANVUUREN, W ;
JORJANI, H .
TRANSACTIONS OF THE ASAE, 1986, 29 (05) :1284-&
[37]   HOW FOREIGN CORPORATIONS SHOULD OPERATE IN THE UNITED-STATES TO MINIMIZE THEIR INCOME-TAX BURDEN [J].
OLSON, AJ .
TAXES, 1982, 60 (12) :1053-1062
[38]   EROSION OF THE INDIVIDUAL INCOME-TAX [J].
PECHMAN, JA .
NATIONAL TAX JOURNAL, 1957, 10 (01) :1-&
[39]   THE EFFECTS OF THE UNITED-STATES INCOME-TAX REGULATIONS TRANSFER PRICING RULES ON ALLOCATIVE EFFICIENCY [J].
HALPERIN, R ;
SRINIDHI, B .
ACCOUNTING REVIEW, 1987, 62 (04) :686-706
[40]   PARTICIPATION IN TAX AMNESTIES - THE INDIVIDUAL INCOME-TAX [J].
FISHER, RC ;
GODDEERIS, JH ;
YOUNG, JC .
NATIONAL TAX JOURNAL, 1989, 42 (01) :15-27
12345