ECONOMETRIC ISSUES IN ESTIMATING THE BEHAVIORAL RESPONSE TO TAXATION: A NONTECHNICAL INTRODUCTION

Robert K. Triest

76 citations0/0 files storedNational Tax Journal

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Economic and Fiscal Studies Taxation and Compliance Studies Fiscal Policy and Economic Growth

Abstract

Reliable estimates of how tax incentives affect behavior are an essential input into the formation of tax policy. However, one encounters a number of difficult econometric problems in estimating the magnitude of the behavioral effects. This paper provides a nontechnical introduction to some of the more prominent problems, particularly the endogeneity of marginal tax rates and the problem of identifying tax effects, and discusses two estimation techniques used in recent studies: difference-in-differences and instrumental variables using panel data.

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1995Journal of the American Statistical Association 1995The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act 1978The Effect of Taxation on Labor Supply: Evaluating the Gary Negative Income Tax Experiment 1998Estimating Labor Supply Responses Using Tax Reforms 2017Estimating labour supply responses using tax reforms 1990Assessing Empirical Approaches for Analyzing Taxes and Labor Supply 1985The Econometrics of Nonlinear Budget Sets 1994Tax Incentives and the Decision to Purchase Health Insurance: Evidence from the Self-Employed

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