This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions … are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish … administrative panel data with a unique link between corporate and individual tax returns, we analyze individual participation in …

their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers … in 2001. This result contrasts sharply with the legislated top marginal income tax rate of 48.5%. We subject the results … measurement of effective tax rates, we provide values for what we term the comprehensive nominal tax rate" (CNTR) and show that …

a vital area of economic research. This paper adds to this literature by estimating the tax price elasticity of … contributions to tax-favoured pension savings accounts on a population of self-employed individuals. I exploit a unique total data … base over the Swedish population that covers the years 1999 to 2005. Using instrumental variables, I obtain a tax price …

taxable income, reacts to changes in marginal tax rates. In this study we use a rich panel data set and a sequence of tax … reforms that took place in Sweden during the 1980's to estimate the elasticity of the hourly wage rate with respect to the net-of-tax … rate. While carefully accounting for the endogeneity of marginal tax rates as well as other factors that determine wage …

rights. While the portability of pensions and other social benefits has received some analytical attention over the recent … internationally portable pensions mixes notional front-loaded taxation (as the tax due on contributions/savings is deferred) with … actual back-loaded taxation as the taxes are due when the benefits are disbursed (in source or residency country) or when …

Married couples often face a different tax burden than cohabitating couples with the same income. I study the effect of … joint income taxation of married couples on the marriage rate in Switzerland, where tax differentials between married and …

We study adjustment costs in behavioral responses to income taxes, exploiting tax reforms that create and subsequently … eliminate income tax kinks in Cyprus. Reduced-form evidence reveals substantial adjustment frictions attenuating bunching and de …

to study the effects of alternative income tax and pension policy structures. Our simulation results indicate that the US … a cross-country analysis, using tax and pension policy designs in Germany, the US and Australia. These developed nations … tax and transfer policies. To that end, we develop a stochastic, overlapping generations (OLG) model with tenure choice …

-tier (horizontal) and between-tiers (vertical and diagonal) fiscal externalities. Estimation of an unrestricted income tax reaction … municipal tax rates. On the other hand, there is no evidence of a response of municipal tax rates to regional tax policies …, suggesting that border discontinuity estimators that rely on consolidated spatial specifications (lower-plus-upper-tier tax rates …

comprehensive apartment-level data, we identify the effects of tax differentials across municipal boundaries in Switzerland. The … estimates: we identify an income tax elasticity of rents of about 0.26. We complement this approach with census data on local … into low-tax municipalities. These findings are robust to a matching approach (MBDD) which compares identical residences on …