Add to ORKGHow confidently can taxpayers forecast the tax bill that they will face? We asked survey respondents to provide both point estimates and subjective probability distributions of items from the tax return that they will submit the following April. In a pilot study, consisting of a sample of 188 participants from Amazon Mechanical Turk, we find evidence of substantial uncertainty over both the final tax and its determinants. We discuss the implications of this uncertainty for both tax policy and economic modeling
Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economi...
Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economi...
An empiricial investigation of uncertain tax policy and investment is crucial to a fuller understand...
How confidently can taxpayers forecast the tax bill that they will face? We asked survey respondents...
Frequent shifts in tax policy can increase uncertainty about future net-of-tax wages and interest in...
The U.S. faces tremendous short-term policy uncertainty, including about $5.4 trillion in tax increa...
Each year, the government faces a massive shortfall in tax collections: the annual difference betwee...
This paper investigates how decision biases affect individuals’ tax decisions. We conduct four labor...
Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether th...
In this paper we examine how model uncertainty due to the preference for robustness (RB) affects opt...
We conduct a series of four laboratory experiments and interviews with senior tax professionals to s...
Prior research, using cross-sectional data, concluded that interperiod income tax allocation is usef...
We assess whether the e˙ects of ˝scal policy depend on the extent of uncertainty in the economy. Foc...
This paper analyzes the impact of consumer uncertainty on optimal fiscal policy in a model with capi...
[[abstract]]The randomness of tax revenue, in this paper, derives from the assumption that one’s inc...
Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economi...
Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economi...
An empiricial investigation of uncertain tax policy and investment is crucial to a fuller understand...
How confidently can taxpayers forecast the tax bill that they will face? We asked survey respondents...
Frequent shifts in tax policy can increase uncertainty about future net-of-tax wages and interest in...
The U.S. faces tremendous short-term policy uncertainty, including about $5.4 trillion in tax increa...
Each year, the government faces a massive shortfall in tax collections: the annual difference betwee...
This paper investigates how decision biases affect individuals’ tax decisions. We conduct four labor...
Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether th...
In this paper we examine how model uncertainty due to the preference for robustness (RB) affects opt...
We conduct a series of four laboratory experiments and interviews with senior tax professionals to s...
Prior research, using cross-sectional data, concluded that interperiod income tax allocation is usef...
We assess whether the e˙ects of ˝scal policy depend on the extent of uncertainty in the economy. Foc...
This paper analyzes the impact of consumer uncertainty on optimal fiscal policy in a model with capi...
[[abstract]]The randomness of tax revenue, in this paper, derives from the assumption that one’s inc...
Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economi...
Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economi...
An empiricial investigation of uncertain tax policy and investment is crucial to a fuller understand...