Doctoral Research in Taxation.
本文介绍了两项税收博士研究：一项分析税收优惠对税制公平性的影响，另一项考察1979-1983年通货膨胀对联邦个人所得税收入和公平性的影响。
Abstract The article presents information about various doctoral research in taxation. The study "Analysis of Individual Tax-Payer Use of Selected Tax Preferences--Empirical Evidence," by J.W. Buckhold, was designed to examine the effects of preferences on the equity of the tax system. Both vertical and horizontal equity were analyzed. Previous research on equity has often lacked the use of empirical data, and the resulting conclusions have frequently been contradictory. Horizontal effects were examined by ranking the size of the variances of each preference within the income groups, and comparing these ranks for each of the preferences. Another study "The Impact of Inflation on Individual Federal Income Tax Liabilities: An Analysis of Revenue and Equity Effects," by Linda J. Mittermaier, examined the impact of inflation induced problems in terms of government revenues, horizontal equity, equal taxation of individuals in similar economic positions, and vertical equity for the period 1979-1983. In addition, the study compared revenue and equity measures from an indexed rate structure with measures from the actual, non-indexed rate structure. The research utilized computer simulations using a data base of 39,459 actual 1978 taxpayers. The taxpayers were classified into 26 groups according to levels of income.