Toby Stock, Toby Stock's Advances in Taxation, Volume 19 PDF

By Toby Stock, Toby Stock

ISBN-10: 0857241397

ISBN-13: 9780857241399

"Advances in Taxation" publishes articles facing all facets of taxation. Articles can tackle tax coverage matters on the federal, kingdom, neighborhood, or foreign point. The sequence essentially publishes empirical reports that handle compliance, machine utilization, schooling, felony, making plans, or coverage concerns. those stories in general contain interdisciplinary study that comes with theories from accounting, economics, finance, psychology, and sociology.

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Extra resources for Advances in Taxation, Volume 19

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Under the current cash position, a refund of $100 would be framed as a gain. However, if a much larger refund were anticipated, a loss frame would result under the adaptive expectation approach. For example, assume that a taxpayer made a $1,000 IRA contribution and received a $500 refund for 1982. Under the adaptive expectations approach, she will plan on a $1,000 contribution and also expect to receive a $500 refund for 1983. However, if this taxpayer discovers that the refund will be only $200, she will frame this initial withholding position as a $300 loss.

ENIS evidence that deductible IRA contributions represent new savings rather than reshuffled old savings. The policy implications of this study suggest that savings plans redesigned to encourage greater retirement savings should include tax benefits that are in temporal proximity to the desired savings behavior. INTRODUCTION I examined the effects of psychological and savings variables on participation in Individual Retirement Accounts (IRAs) while controlling for traditional economic factors (price, income, and wealth).

In other words, taxpayers could have jointly determined IRA and non-IRA investment levels. To mitigate this problem, I used predicted instead of actual investment income to compute unexpected investment income for year t. I obtained predicted investment income for year t from first-stage OLS regressions using reported investment income for year tÀ1 and IRA contributions for year t as instruments. I describe these regressions in the appendix. The UNEXIN variable measures the extent to which IRA contributors increased or decreased non-IRA investments in tandem with making IRA contributions.

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Advances in Taxation, Volume 19 by Toby Stock, Toby Stock

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