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Bunching and non-bunching at kink points of the Swedish tax schedule
Bastani, Spencer; Selin, Håkan - 2012
estimate the taxable income elasticity at a very large kink point of the Swedish tax schedule using the bunching method. During … bunching estimator by performing Monte Carlo simulations. …
Persistent link: https://www.econbiz.de/10010283591
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Ethnicity and tax filing behavior
Bastani, Spencer; Giebe, Thomas; Miao, Chizheng - 2019
bunching behavior among the self-employed at the salient first kink point of the Swedish central government income tax schedule … bunching behavior than natives, even after a long time in the host country. We highlight residential segregation as a main …
Persistent link: https://www.econbiz.de/10012018267
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The Ability Gradient in Bunching
Bastani, Spencer; Waldenström, Daniel - 2020
We analyze the relationship between cognitive ability and bunching in the context of a large and salient kink point of …
Persistent link: https://www.econbiz.de/10012207998
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Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting
Meier, Volker; Wrede, Matthias - 2008
Analyzing a homogenous household setting with endogenous fertility and endogenous labor supply, we demonstrate that moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a Pareto improvement. The change is associated with an...
Persistent link: https://www.econbiz.de/10010264495
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The Bright Side of Tax Evasion
Mill, Wladislaw; Schneider, Cornelius - 2023
This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical discussions have presented mixed outcomes as to whether allowing taxpayers to opt into uncertainty could indeed enhance overall tax revenues. In this study, we conducted an original...
Persistent link: https://www.econbiz.de/10014377589
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Bunching and Adjustment Costs: Evidence from Cypriot Tax Reforms
Mavrokonstantis, Panos; Seibold, Arthur - 2022
eliminate income tax kinks in Cyprus. Reduced-form evidence reveals substantial adjustment frictions attenuating bunching and de-bunching … responses. Combining the empirical bunching moments with a structural model of frictional earnings supply, adjustment costs are … bunching at a kink is costlier than de-bunching away from the kink. Finally, we find that self-employed individuals face …
Persistent link: https://www.econbiz.de/10013353385
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Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects
Fehr, Hans; Kallweit, Manuel; Kindermann, Fabian - 2013
The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income and lifespan risk. The...
Persistent link: https://www.econbiz.de/10010323030
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Optimal Taxation, Child Care and Models of the Household
Apps, Patricia; Rees, Ray - 2014
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction between second earner wage differences, variation in the price of child care and...
Persistent link: https://www.econbiz.de/10010328732
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Tax policy and employment: How does the Swedish system fare?
Pirttilä, Jukka; Selin, Håkan - 2011
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates...
Persistent link: https://www.econbiz.de/10010276729
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Optimal Taxation and the Household
Apps, Patricia; Rees, Ray - 2016
This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. It models the interaction between wage rates and variation in child care prices and productivities as determinants of across-household heterogene- ity in second...
Persistent link: https://www.econbiz.de/10011451458