Nesprávné vnímání marginální daňové sazby

Název projektu anglicky
Marginal Tax Rate Misperceptions
Anotace anglicky
Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economic decisions. However, due to complexity of the income tax systems in many countries, taxpayers may incorrectly perceive true marginal prices and incentives. For example, an unexpected increase in the previous year's tax liability may push up the perception of the MTR in the current year, even though the MTR is not in fact changing. We intend to develop an updating model that would formalize this conjecture. We then intend to test this conjecture empirically by examining whether household labor income responds to predictable (but not necessarily predicted) lump-sum variation in the previous year's tax liability originating from the age-eligibility for theChild Tax Credit. Preliminary findings show that losing the credit reduces the growth rate of pre-tax parental labor income in the year following the loss of the credit. This finding is inconsistent with the taxpayers being fully rational and fully informed, and suggests imperfect ex-post understanding of changes in the tax schedule.

Kategorie VaV
ZV - Základní výzkum
CEP - hlavní obor
AH - Ekonomie
CEP - vedlejší obor
—
CEP - další vedlejší obor
—
OECD FORD - odpovídající obory (dle <a href="http://www.vyzkum.cz/storage/att/E6EF7938F0E854BAE520AC119FB22E8D/Prevodnik_oboru_Frascati.pdf">převodníku</a>)
50201 - Economic Theory 50202 - Applied Economics, Econometrics 50203 - Industrial relations 50204 - Business and management 50205 - Accounting 50206 - Finance

Důvěrnost údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Systémové označení dodávky dat
CEP12-GA0-GA-U/02:2
Datum dodání záznamu
2. 5. 2016

Podobné projekty(10)