Bergolo, Marcelo; Burdin, Gabriel; De Rosa, Mauricio; … - 2022
identification strategy exploits a unique reform to Uruguay’s progressivelabor income tax schedule that affected differently the tax … rates of taxpayers within the top 1%of the labor income distribution. Using a difference-in-differences approach and … administrativerecords from the Tax and Social Security Agencies, we estimate elasticities on three margins ofbehavioral responses …