This paper proposes a dynamic extension to Saez (2010) bunching formula that allows us to distinguish bunching based on real responses and income shifting. We provide direct evidence of income shifting and pronounced bunching in taxable income for the case of Danish self-employed. If income...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

The tension between governance and professional discretion is a question of constant interest in public administration research, and studies on street-level bureaucracy thus aim to understand the actions of frontline workers. Largely missing in this literature, however, is research on how tenure...

This paper reviews the evidence of specific mandatory work-first programmes (job search assistance and workfare) for welfare recipients in the United States, the United Kingdom, Denmark, the Netherlands and Germany. It primarily refers to experimental and econometric evaluations. The...

This paper builds, identifies and estimates a model of the labor market that features strategic interactions in wage setting and two-sided heterogeneity in order to shed light on the sources of wage inequality. We provide a tractable characterization of the model equilibrium and demonstrate its...