Individual Income Tax in Indonesia: Behavioral Response, Incidence, and the Distribution of Income Tax Burden
This dissertation estimates the relationship between tax-reporting decision and the change in marginal tax rates, relying on taxpayer's responses (standard labor supply response) as well as reported behavioral responses (compliance). There are still limited studies on elasticity estimates for d...
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Format: | Others |
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Digital Archive @ GSU
2009
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Online Access: | http://digitalarchive.gsu.edu/econ_diss/36 http://digitalarchive.gsu.edu/cgi/viewcontent.cgi?article=1035&context=econ_diss |