CAMT 的人口统计:从纳税申报数据中获得的启示

IF 1.8 3区 经济学 Q2 BUSINESS, FINANCE National Tax Journal Pub Date : 2024-05-21 DOI:10.1086/730168
Danielle H. Green, Erin Henry, Caitlin McGovern, G. Plesko
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The Demographics of the CAMT: Insights from Tax Return Data
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来源期刊
CiteScore
3.40
自引率
11.80%
发文量
38
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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