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- W3124016064 abstract "Researchers often rely on self-reported tax data to gauge the effect of taxes on economic activity. These data, however, are subject to measurement errors in the presence of tax evasion. We find evidence that estimated income and tax price elasticities are biased due to errors-in-variables in self-reported tax data. We propose a method to diagnose whether the estimates are subject to measurement error bias and describe a methodology employing Two-Stage Least Squares to obtain consistent estimates." @default.
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- W3124016064 date "2004-03-01" @default.
- W3124016064 modified "2023-09-25" @default.
- W3124016064 title "Errors-In-Variables and Estimated Income and Price Elasticities of Charitable Giving" @default.
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- W3124016064 doi "https://doi.org/10.17310/ntj.2004.1.02" @default.
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