Garbinti, Bertrand; Goupille-Lebret, Jonathan; Muñoz, … - National Bureau of Economic Research - 2023
We study a French wealth tax reform that starkly reduced the information some taxpayers must report to the tax … authority. Using a new dynamic bunching approach we estimate the average response to the reform, the share of compliers, and the … reform. This decline is likely due to increased evasion, as suggested by the sharp responses in self-reported wealth but not …