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

25 Pages Posted: 4 Apr 2014 Last revised: 13 Apr 2015

Yi Ren

Illinois State University

Dong Xiao

University of Illinois at Urbana-Champaign

Date Written: April 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.

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

JEL Classification: H24, K34, P16

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: https://ssrn.com/abstract=2419487

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

Paper statistics

Downloads
129
Rank
177,503
Abstract Views
393