Discussion of an empirical investigation of taxpayer awareness of marginal tax rates

In a response to a study by Timothy J. Rupert and Carol M. Fisher, Julie H. Collins proposes restating the question asked in the study to inquire how much the respondents would pass in additional total income taxes (rather than federal) on an additional $1,000 of earnings. The 2nd suggested extensio...

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Bibliographic Details
Published inThe Journal of the American Taxation Association Vol. 17; p. 60
Main Author Collins, Julie H
Format Journal Article
LanguageEnglish
Published Sarasota American Accounting Association 01.01.1995
Subjects
Cognition & reasoning
Income taxes
Perceptions
State taxes
Studies
Tax rates
Taxpayers
United States > US
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Summary:In a response to a study by Timothy J. Rupert and Carol M. Fisher, Julie H. Collins proposes restating the question asked in the study to inquire how much the respondents would pass in additional total income taxes (rather than federal) on an additional $1,000 of earnings. The 2nd suggested extension of the research is investigating the difference, if any, in explanatory power of perceived and actual marginal tax rates on cross-sectional variation in the propensity to engage in legal and illegal tax reduction activities.
ISSN:0198-9073
1558-8017