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

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  • 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
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    References listed on IDEAS

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    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.
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    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.

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