Axelson, Christopher; Hohmann, Antonia; Pirttilä, Jukka; … - 2024
Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations … about how to appropriately tax high-income earners. In this paper, we study taxpayer responses to an increase in the top … identification design. We establish that treated taxpayers strongly reduce their reported taxable income in response to the tax …