Notes
1. Throughout the taxation literary works, get a hold of Groeneveld, Tuma, and you will Hannan (1980), Alm and you can Whittington (1999, 1997, and 1995), Whittington and you may Alm (1997), Sjoquist and you may Walker (1995), Gelardi (1996). On the interests literature, discover Moffitt (1998) for an extensive survey.
2. An evergrowing literary works finds out that taxation was coordinated on timing off events along with birth (Dickert-Conlin and you can Chandra 1999), marriage (Alm and you may Whittington 1997; Gelardi 1996), resource development summation (Burman and you can Randolph 1994), and you will charity benefits (Randolph 1995).