The Accounting Review Vol. 60 No. 1 1985
Some Empirical Evidence on Taxpayer Rationality
Abstract
[Little is known about the speed and accuracy of aggregate taxpayer response to an income tax law change. Using a multiple time series model, it was found that individuals and corporations quickly and relatively accurately adjust their income tax prepayments in response to a tax increase.]
- Volume
- 60
- Issue
- 1
- Pages
- 18-32
- Sources
- bibtex:phds-export.bib