can get an estimate of the taxable income elasticity from the bunching pattern around a kink point. The bunching estimator … cannot identify the taxable income elasticity when the functional form of the distribution of preference heterogeneity is … any taxable income elasticity if the distribution of heterogeneity is unrestricted. If one is willing to assume …

substantial and systematic: the poorer a country, the more its income tends to be overestimated. Consequently, international … income inequality is substantially underestimated. Our methodological contribution is to exploit the analogies between PPP …

incentives for underreporting should be especially strong in an economy with generally high taxes. This paper uses recent income … and expenditure data to examine the extent of underreporting of income among self-employed individuals in Sweden. A key …,quot; for a given level of observed income. Our results confirm the underreporting hypothesis. In particular, we estimate that …

confiates CPI bias with variation in cost-of-living across income levels. Assuming a single price index across the income … changes in the cost of living across different income levels - non-homotheticity. The TEC method gives substantially different …