Ravn (2013), we show that inferences cannot be made about the effects of tax changes on output, labor, or investment. …

extent of such behavioral responses for the Earned Income Tax Credit (EITC) in the US. We exploit the fact that US states can … set top-up rates, which means that at a given point in time, workers with the same income receive different tax refunds in … bunching of self-employed tax filers at the first kink point of the tax schedule. While we document a strong relationship up …

This paper studies how investment tax incentives stimulate output in a medium-scale DSGE model, which allows for a … variety of fiscal financing mechanisms. We find that the horizon following a positive shock in investment tax incentives is … analysis also contributes to the time-to-build profile of the fiscal multiplier. The results suggest that investment tax …

This paper studies how investment tax incentives stimulate output in an estimated medium-scale dynamic stochastic … general equilibrium model. We find that the horizon following a positive shock to investment tax incentives is crucial. The …

In this paper, I estimate the effect of increasing labor mobility on personal income tax schedules. I combine rich data … on effective personal income tax levels in a panel of OECD countries for the period 1986-2005 with a new Index of … strategic competition. Estimates show that increasing labor mobility accounts for a considerable part of lower tax burdens …

the treatment of gambling winnings and losses in the federal tax code and shows how the system may incentivize some …