三十年的税收分析，1992-2022

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2023-11-07 DOI:10.1086/727339

Joel Slemrod

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引用次数: 0

摘要

这篇文章轻快地回顾了税收分析在过去三十年中是如何演变的，以及这些变化是如何反映在《国家税务杂志》上的。重点是四个主题:应税收入的弹性，扭结和缺口，信誉革命，以及税务行政数据的扩散。文章最后阐述了对其中一些发展的强烈反对，并推测了未来的发展，强调了在税收执法方面雄心勃勃的跨国倡议的不确定成功，以及快速发展的技术的作用及其与公民对隐私的评估的相互作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Three Decades of Tax Analysis, 1992–2022

This article briskly reviews how tax analysis has evolved over the past three decades and how these changes have been reflected in the National Tax Journal. The focus is on four topics: the elasticity of taxable income, kinks and notches, the credibility revolution, and the proliferation of tax administrative data. The article concludes by addressing the backlash to some of these developments and speculates about future developments, highlighting the uncertain success of ambitious cross-national initiatives in tax enforcement and the role of fast-developing technology and its interaction with citizens’ valuation of privacy.

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.