Tax Evasion and Capital Gains Taxation

James M. Poterba

125 citations0/0 files storedNational Bureau of Economic Research

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Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

This paper uses time-series data to investigate how changes in capital gains tax rates affect taxpayer compliance.It finds that a one percent increase in the margina1 tax rate reduces voluntary compliance by between one half and one percent.These results confirm the findings of previous studies based on individual household data.They also suggest that at least one quarter of the observed capital gain realization response to changes in marginal tax rates is due to changes in reporting behavior, rather than portfolio behavior.

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References

1983Tax Evasion and Tax Rates: An Analysis of Individual Returns 1983Capital Market Equilibrium with Personal Tax 1985An Empirical Test for Tax Evasion 1983Some aspects of the taxation of capital gains 1986How Burdensome are Capital Gains Taxes?

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1992Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns 2003Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis 1998DIFFERENTIAL TAXATION AND TAX EVASION BY SMALL BUSINESS 2001The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers 2002Income distribution and equilibrium multiplicity in a stigma-based model of tax evasion 2004Collaborative tax evasion and social norms: why deterrence does not work 2019How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy 2000Corporate Income Tax Evasion and Managerial Preferences

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