{"title":"Three Decades of Tax Analysis, 1992–2022","authors":"Joel Slemrod","doi":"10.1086/727339","DOIUrl":null,"url":null,"abstract":"This article briskly reviews how tax analysis has evolved over the past three decades and how these changes have been reflected in the National Tax Journal. The focus is on four topics: the elasticity of taxable income, kinks and notches, the credibility revolution, and the proliferation of tax administrative data. The article concludes by addressing the backlash to some of these developments and speculates about future developments, highlighting the uncertain success of ambitious cross-national initiatives in tax enforcement and the role of fast-developing technology and its interaction with citizens’ valuation of privacy.","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"100 1","pages":"0"},"PeriodicalIF":1.8000,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"National Tax Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1086/727339","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
This article briskly reviews how tax analysis has evolved over the past three decades and how these changes have been reflected in the National Tax Journal. The focus is on four topics: the elasticity of taxable income, kinks and notches, the credibility revolution, and the proliferation of tax administrative data. The article concludes by addressing the backlash to some of these developments and speculates about future developments, highlighting the uncertain success of ambitious cross-national initiatives in tax enforcement and the role of fast-developing technology and its interaction with citizens’ valuation of privacy.
期刊介绍：
The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.
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