Some Empirical Evidence on Taxpayer Rationality.

Michael L. Moore; Bert M. Steece; Charles W. Swenson

doi:10.2308/tar-4507796

Some Empirical Evidence on Taxpayer Rationality.

Michael L. Moore; Bert M. Steece; Charles W. Swenson

The Accounting Review 1985

Abstract 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.

DOI: 10.2308/tar-4507796
Volume: 60 (1)
Pages: 18-32
Language: en
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