In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by …

By using a bunching design on rich administrative tax records from Uruguay's tax agency we explore how individual … through employer-employee collusion. Our results suggest that policy efforts should be directed at broadening the tax base and … improving the enforcement capacities rather than eroding tax progressivity. …

and tax policy. In this paper, I provide a test of the income pooling hypothesis using administrative cross …

We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms … top decile were almost unaffected by the reforms. Cuts in top marginal tax rates account for most of this outcome whereas … aggregate GDP per capita, registered patents and tax revenues were unaffected by the reforms. By contrast, tax avoidance …

We compile data spanning the period 1900-2014 and up to 30 countries to study long-run patterns in the tax elasticity … of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before … strong income gradient in tax response within the top, underlining the importance to study even small top groups separately …

administrative data and a tax reform in Denmark. The reform introduced joint taxation to a middle tax bracket, bringing large changes … to the tax system facing married couples. Using variation in spousal income for identification, we present non … wages (with respect to net-of-marginal-tax rates) is close to one. For higher-income workers, the effects are small and …