Arbeitspapier
Rational choice of itemized deductions
This paper analyzes the effect of standard deductions on itemized deductions. Using German income tax data, it shows that the distribution of itemized deductions above the level of the standard deduction is positively skewed, with the mode lying somewhat above the standard deduction. This pattern of claimed tax allowable expenses could be easily explained by the rational minimization of tax payments in excess of the costs of reporting these deductions. An alternative explanation, namely tax aversion, is unable to replicate this pattern, as tax aversion would predict bunching of taxpayers directly above the lump-sum deduction.
- Sprache
-
Englisch
- Erschienen in
-
Series: IWQW Discussion Papers ; No. 01/2013
- Klassifikation
-
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Tax Evasion and Avoidance
- Thema
-
tax compliance
tax allowable expenses
itemized deductions
simplification
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Wrede, Matthias
- Ereignis
-
Veröffentlichung
- (wer)
-
Friedrich-Alexander-Universität Erlangen-Nürnberg, Institut für Wirtschaftspolitik und Quantitative Wirtschaftsforschung (IWQW)
- (wo)
-
Nürnberg
- (wann)
-
2013
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Wrede, Matthias
- Friedrich-Alexander-Universität Erlangen-Nürnberg, Institut für Wirtschaftspolitik und Quantitative Wirtschaftsforschung (IWQW)
Entstanden
- 2013
Ähnliche Objekte (12)
A Theory of Rational Choice Under Complete Ignorance
Pareto-Improving Reforms of Tax Deductions
Pareto-Improving Reforms of Tax Deductions
Public Choice with Unequally Rational Individuals
Pareto-efficient Tax Deductions
Rationalizing Boundedly Rational Choice : Sequential Rationalizability and Rational Shortlist Methods
A Theory of Procedurally Rational Choice: Optimization without Evaluation
On the Possibility of Democracy and Rational Collective Choice
Restoring rational choice: The challenge of consumer financial regulation
Rational information choice in financial market equilibrium
Actuarial Deductions for Early Retirement
Why Kill Politicians? A Rational Choice Analysis of Political Assassinations
A Theory of Rational Choice Under Complete Ignorance
Pareto-Improving Reforms of Tax Deductions
Pareto-Improving Reforms of Tax Deductions
Public Choice with Unequally Rational Individuals
Pareto-efficient Tax Deductions
Rationalizing Boundedly Rational Choice : Sequential Rationalizability and Rational Shortlist Methods
A Theory of Procedurally Rational Choice: Optimization without Evaluation
On the Possibility of Democracy and Rational Collective Choice
Restoring rational choice: The challenge of consumer financial regulation
Rational information choice in financial market equilibrium
Actuarial Deductions for Early Retirement
Why Kill Politicians? A Rational Choice Analysis of Political Assassinations
A Theory of Rational Choice Under Complete Ignorance
Pareto-Improving Reforms of Tax Deductions
Pareto-Improving Reforms of Tax Deductions
Public Choice with Unequally Rational Individuals
Pareto-efficient Tax Deductions
Rationalizing Boundedly Rational Choice : Sequential Rationalizability and Rational Shortlist Methods
A Theory of Procedurally Rational Choice: Optimization without Evaluation
On the Possibility of Democracy and Rational Collective Choice
Restoring rational choice: The challenge of consumer financial regulation
Rational information choice in financial market equilibrium
Actuarial Deductions for Early Retirement