PERCEPTIONS AND REALITIES OF AVERAGE TAX RATES IN THE FEDERAL INCOME TAX: EVIDENCE FROM MICHIGAN

被引：14

作者：

Ballard, Charles L. ^{[1
]}

Gupta, Sanjay ^{[2
]}

机构：

[1] Michigan State Univ, Dept Econ, Coll Social Sci, E Lansing, MI 48824 USA

[2] Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA

来源：

NATIONAL TAX JOURNAL | 2018年 / 71卷 / 02期

关键词：

beliefs about tax rates; income tax; ATTITUDES;

D O I：

10.17310/ntj.2018.2.03

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We asked a random sample of the Michigan population to identify their average tax rate in the federal individual income tax. We find that 84.9 percent of respondents overstate their actual average tax rate, many by very large amounts, with the mean/ median overstatement exceeding 11 percentage points. All demographic groups have substantial overstatements. Regression analysis indicates that, all else equal, average income-tax rates tend to be overstated to a greater extent by (1) those who believe taxes on households like theirs should be lower, (2) those who get tax-preparation assistance, and (3) those who believe tax dollars are spent ineffectively.

引用

页码：263 / 294

页数：32

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