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taxable income responses occur. Using bunching techniques and exploiting a large first kink point where marginal tax rates …
Persistent link: https://www.econbiz.de/10011587944
Persistent link: https://www.econbiz.de/10012230998
estimate the taxable income elasticity at a very large kink point of the Swedish tax schedule using the bunching method. During … bunching estimator by performing Monte Carlo simulations. …
Persistent link: https://www.econbiz.de/10010283591
We study the role of cognitive ability for individuals’ tax responsiveness using linked administrative tax and military enlistment registers. Our main finding is that individuals in the top decile of the ability distribution react twice as strong to a large and salient kink point in the...
Persistent link: https://www.econbiz.de/10012800438
bunching behavior among the self-employed at the salient first kink point of the Swedish central government income tax schedule … bunching behavior than natives, even after a long time in the host country. We highlight residential segregation as a main …
Persistent link: https://www.econbiz.de/10011990076
Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare costs of taxation due to factors such as taxbase shifting. This paper provides an additional argument demonstrating the non-sufficiency of the ETI, namely tax deductions....
Persistent link: https://www.econbiz.de/10010528302
The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax systems with deduction possibilities if (i) deductions...
Persistent link: https://www.econbiz.de/10010416208
The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax systems with deduction possibilities if (i) deductions...
Persistent link: https://www.econbiz.de/10010417996
Specialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals' utilities...
Persistent link: https://www.econbiz.de/10012174286
Bunching estimators were developed and extended by Saez (2010), Chetty et al. (2011) and Kleven and Waseem (2013 …). Using this method one can get an estimate of the taxable income elasticity from the bunching pattern around a kink point …. The bunching estimator has become popular, with a large number of papers applying the method. In this paper, we show that …
Persistent link: https://www.econbiz.de/10011807171