Some Empirical Evidence on Taxpayer Rationality.
利用多时间序列模型，发现个人和企业在面对所得税增加时，能快速且相对准确地调整预缴税款，为纳税人理性提供了经验证据。
Abstract ABSTRACT: Little is known about the speed and accuracy of aggregate taxpayer response to an income tax law change. Using a multiple time series model, it was found that individuals and corporations quickly and relatively accurately adjust their income tax prepayments in response to a tax increase.