taxes on taxable income including accounting for productivity growth. In an application to Swedish data we find the taxable … income elasticity of a change in the slope of each segment to be .52, that the regression satisfies the restrictions of …

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 … unknown. We find that an observed distribution of taxable income around a kink point in a budget set can be consistent with …

study how the separate components influence hours of work, tax revenues and income distribution. The results indicate that … positive effects on hours of work due to the decreased marginal taxes on labor income. Further, we compare the results to the …