IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v47y1994i4p837-45.html
   My bibliography  Save this article

The Decomposition of Coefficients in Censored Regression Models: Understanding the Effect of Independent Variables on Taxpayer Behavior

Author

Listed:
  • LeClere, Marc J.

Abstract

Presentation of a new technique for interpreting coefficients in censored regression models of taxpayer behavior. The technique quantifies the effect of change in an independent variable on taxpayer behavior.

Suggested Citation

  • LeClere, Marc J., 1994. "The Decomposition of Coefficients in Censored Regression Models: Understanding the Effect of Independent Variables on Taxpayer Behavior," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 837-845, December.
    • Handle: RePEc:ntj:journl:v:47:y:1994:i:4:p:837-45
    DOI: 10.1086/NTJ41789112
    as

    Download full text from publisher

    File URL: https://doi.org/10.1086/NTJ41789112
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.1086/NTJ41789112
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.1086/NTJ41789112?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. James J. Heckman, 1976. "The Common Structure of Statistical Models of Truncation, Sample Selection and Limited Dependent Variables and a Simple Estimator for Such Models," NBER Chapters, in: Annals of Economic and Social Measurement, Volume 5, number 4, pages 475-492, National Bureau of Economic Research, Inc.
    2. Amemiya, Takeshi, 1973. "Regression Analysis when the Dependent Variable is Truncated Normal," Econometrica, Econometric Society, vol. 41(6), pages 997-1016, November.
    3. Joulfaian, David, 1991. "Charitable Bequests and Estate Taxes," National Tax Journal, National Tax Association, vol. 44(2), pages 169-80, June.
    4. Joulfaian, David, 1991. "Charitable Bequests and Estate Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(2), pages 169-180, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mohammad Khaledi & Simon Weseen & Erin Sawyer & Shon Ferguson & Richard Gray, 2010. "Factors Influencing Partial and Complete Adoption of Organic Farming Practices in Saskatchewan, Canada," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 58(1), pages 37-56, March.
    2. Shelly Hovick & Vicki S. Freimuth & Ashani Johnson‐Turbes & Doryn D. Chervin, 2011. "Multiple Health Risk Perception and Information Processing Among African Americans and Whites Living in Poverty," Risk Analysis, John Wiley & Sons, vol. 31(11), pages 1789-1799, November.
    3. Moser, Anke, 2009. "Determinanten der Zeitverwendung für Ernährung in Deutschland: eine ökonometrische Analyse mit Zeitbudgetdaten," German Journal of Agricultural Economics, Humboldt-Universitaet zu Berlin, Department for Agricultural Economics, vol. 58(03), pages 1-12, April.
    4. Boschung, Milla D. & Sharpe, Deanna L. & Abdel-Ghany, Mohamed, 1998. "Racial, Ethnic, and Gender Differences in Postsecondary Financial Aid Awards," Economics of Education Review, Elsevier, vol. 17(2), pages 219-222, April.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. LeClere, Marc J., 1994. "The Decomposition of Coefficients in Censored Regression Models: Understanding the Effect of Independent Variables on Taxpayer Behavior," National Tax Journal, National Tax Association, vol. 47(4), pages 837-45, December.
    2. Rama Lionel Ngenzebuke, 2016. "Female say on income and child outcomes: Evidence from Nigeria," WIDER Working Paper Series 134, World Institute for Development Economic Research (UNU-WIDER).
    3. James Poterba, 1997. "The Estate Tax and After-Tax Investment Returns," NBER Working Papers 6337, National Bureau of Economic Research, Inc.
    4. Warren B. Hrung, 2004. "After‐Life Consumption and Charitable Giving," American Journal of Economics and Sociology, Wiley Blackwell, vol. 63(3), pages 731-745, July.
    5. Bernheim, B. Douglas & Lemke, Robert J. & Scholz, John Karl, 2004. "Do estate and gift taxes affect the timing of private transfers?," Journal of Public Economics, Elsevier, vol. 88(12), pages 2617-2634, December.
    6. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
    7. Wiepking, Pamala & Madden, Kym & McDonald, Katie, 2010. "Leaving a legacy: Bequest giving in Australia," Australasian marketing journal, Elsevier, vol. 18(1), pages 15-22.
    8. Mario D. Tello, 2020. "Political Economy Approach of Trade Barriers: The Case of Peruvian’s Trade Liberalization," Documentos de Trabajo / Working Papers 2020-486, Departamento de Economía - Pontificia Universidad Católica del Perú.
    9. Heckman, James, 2013. "Sample selection bias as a specification error," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 31(3), pages 129-137.
    10. Jonathan Meer & Benjamin A. Priday, 2020. "Tax Prices and Charitable Giving: Projected Changes in Donations under the 2017 Tax Cuts and Jobs Act," Tax Policy and the Economy, University of Chicago Press, vol. 34(1), pages 113-138.
    11. Wolfgang Franz, 1979. "The Duration of Youth Unemployment in West Germany: Some Theoretical Considerations," NBER Working Papers 0397, National Bureau of Economic Research, Inc.
    12. Roy, Abhik & Walters, Peter G. P. & Luk, Sherriff T. K., 2001. "Chinese puzzles and paradoxes: conducting business research in China," Journal of Business Research, Elsevier, vol. 52(2), pages 203-210, May.
    13. Victor Aguirregabiria & Alessandro Iaria & Senay Sokullu, 2023. "Identification and Estimation of Demand Models with Endogenous Product Entry and Exit," Papers 2308.14196, arXiv.org.
    14. Maria Karlsson & Thomas Laitila, 2014. "Finite mixture modeling of censored regression models," Statistical Papers, Springer, vol. 55(3), pages 627-642, August.
    15. Kathleen McGarry, 2000. "Inter Vivos Transfers or Bequests? Estate Taxes and the Timing of Parental Giving," NBER Chapters, in: Tax Policy and the Economy, Volume 14, pages 93-122, National Bureau of Economic Research, Inc.
    16. Kevin Grier & Michael Munger, 1986. "The impact of legislator attributes on interest-group campaign contributions," Journal of Labor Research, Springer, vol. 7(4), pages 349-361, September.
    17. Anthony B. Atkinson & Peter G. Backus & John Micklewright, 2017. "Charitable Bequests and Wealth At Death," Economic Journal, Royal Economic Society, vol. 127(605), pages 1-23, October.
    18. Margaret Giles, 2003. "Correcting for selectivity bias in the estimation of road crash costs," Applied Economics, Taylor & Francis Journals, vol. 35(11), pages 1291-1301.
    19. Daniel Pollmann & Thomas Dohmen & Franz Palm, 2020. "Dispersion estimation; Earnings risk; Censoring; Quantile regression; Occupational choice; Sorting; Risk preferences; SOEP; IABS," ECONtribute Discussion Papers Series 028, University of Bonn and University of Cologne, Germany.
    20. Leslie Moscow McGranahan, 2000. "Charity and the Bequest Motive: Evidence from Seventeenth-Century Wills," Journal of Political Economy, University of Chicago Press, vol. 108(6), pages 1270-1291, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:47:y:1994:i:4:p:837-45. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.