当估计的经济影响未通过嗅觉测试时：税收示例

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2023-07-14 DOI:10.1086/725855

Jane G. Gravelle

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引用次数: 0

摘要

当理论、模型结果和观察结果讲述了类似的故事时，才是告知决策者的黄金标准。一些估计的经济影响影响了政策，但并不合理。本文讨论了几个税收例子，其中基于一种调查工具的估计与其他工具的调查结果不一致。讨论的例子包括豪华船税、资本收益实现反应、企业所得税和生命周期模型。共同点是，当经济学家拿出他们所有的工具时，结果就无法通过嗅觉测试。

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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When Estimated Economic Effects Fail the Sniff Test: Tax Examples

The gold standard for informing policy makers is when theory, model results, and observations tell a similar story. Some estimated economic effects influence policy but are not reasonable. This paper discusses several tax examples where estimates based on one tool of inquiry are inconsistent with the findings of others. Examples discussed are the luxury-boat tax, the capital gains realization response, the corporate income tax, and the life-cycle model. The common thread in all is that when economists bring all their tools to bear, the results fail the sniff test.

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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.