How do wage earners respond to a large kink? Evidence on earnings and deduction behavior from Austria
Year of publication: |
2017
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Authors: | Paetzold, Jörg |
Publisher: |
Salzburg : University of Salzburg, Department of Social Sciences and Economics |
Subject: | Bunching | elasticity of wage earnings and deductions | tax expenditures | deduction behavior | administrative data |
Series: | Working Papers in Economics ; 2017-01 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 877838240 [GVK] hdl:10419/184742 [Handle] RePEc:ris:sbgwpe:2017_001 [RePEc] |
Classification: | H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; J22 - Time Allocation and Labor Supply |
Source: |
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Paetzold, Jörg, (2017)
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How do taxpayers respond to a large kink? : evidence on earnings and deduction behavior from Austria
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