Abstract

http://ssrn.com/abstract=2419487
 


 



The Effect of the American Taxpayer Relief Act of 2012: An Empirical Analysis


Yi Ren


Illinois State University

Dong Xiao


University of Illinois at Urbana-Champaign

April 2, 2014

Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014

Abstract:     
This paper examines the effect of the American Tax Relief Act of 2012 (ATRA 2012) on federal individual income tax. Based on publicly available tax return data provided by the IRS statistics, this study develops a systematic method to expand the available tax data to perform detailed analysis on tax increases due to the new tax changes.

Number of Pages in PDF File: 25

Keywords: the American Tax Relief Act of 2012, tax revenue, tax data modeling, marginal tax rate, capital gain tax

JEL Classification: H24, K34, P16

Accepted Paper Series


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Date posted: April 4, 2014 ; Last revised: June 5, 2014

Suggested Citation

Ren, Yi and Xiao, Dong, The Effect of the American Taxpayer Relief Act of 2012: An Empirical Analysis (April 2, 2014). Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014. Available at SSRN: http://ssrn.com/abstract=2419487

Contact Information

Yi Ren (Contact Author)
Illinois State University ( email )
Department of Accounting
Illinois State University
Normal, IL 61790-5520
United States
Dong Xiao
University of Illinois at Urbana-Champaign ( email )
601 E John St
Champaign, IL 61820
United States
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