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 …

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 …

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 …

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 …

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 …

This study examines the extent of income-shifting between tax bases among the owners of privately held businesses. The … dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for business … owners. The dividend tax reform of 2005 enables us to study how this particular form of tax avoidance reacts to an exogenous …

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 …

analyses the consequences of this for income tax policy. In a two-sector general equilibrium model we highlight the tradeoff …. Where the union’s aversion to wage dispersion is strong, tax policy can do little to correct the distortion in the supply of … trained labour, though it can come closer to achieving distributional aims. Where wage compression is less pronounced, tax …

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 …