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Bunching and non-bunching at kink points of the Swedish tax schedule

Bastani, Spencer; Selin, Håkan - 2012

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

The ability gradient in tax responsiveness

Bastani, Spencer; Waldenström, Daniel - In: Journal of public economics plus 2 (2021), pp. 1-19

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

Ethnicity and tax filing behavior

Bastani, Spencer; Giebe, Thomas; Miao, Chizheng - 2019

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

How do wage earners respond to a large kink? : evidence on earnings and deduction behavior from Austria

Paetzold, Jörg - 2017

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

Experimental evidence on the relationship between tax evasion opportunities and labor supply : conference paper

Doerrenberg, Philipp; Duncan, Denvil - 2013

Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which...

Persistent link: https://www.econbiz.de/10010337205

Labor Supply Responsiveness to Tax Reforms

Sigaard, Hans - 2022

Labor supply responses constitute real responses to taxation and are central for policy analysis. This paper estimates the elasticity of labor supply at the intensive margin by applying conventional estimation strategies from the elasticity of taxable income (ETI) literature to administrative...

Persistent link: https://www.econbiz.de/10014077632

In-Work Benefit, Labor Supply and Optimal Labor Income Taxation : The Fixed Cost of Living and Its Applications

Luo, Jianbo - 2019

This applied theoretical paper finds that in-work benefits recipients tend to increase labor income, regardless of the benefits' structure. A theory, the fixed cost of living, is used to explain this finding. Several applications of this theory are given. First, a critical review shows why the...

Persistent link: https://www.econbiz.de/10012904700

Optimal Income Taxation with Career Effects of Work Effort

Best, Michael - 2012

The literature on optimal income taxation has operated on the assumption that wage rates are generated exogenously by innate ability and therefore do not respond to behavior and taxation. This is in stark contrast to a large empirical literature documenting a strong effect of work effort on...

Persistent link: https://www.econbiz.de/10013106969

Reforming family taxation in Germany : labor supply vs. insurance effects

Fehr, Hans; Kallweit, Manuel; Kindermann, Fabian - 2013

The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income and lifespan risk. The...

Persistent link: https://www.econbiz.de/10010231591

Reforming family taxation in Germany : labor supply vs. insurance effects

Fehr, Hans; Kallweit, Manuel; Kindermann, Fabian - 2013

Persistent link: https://www.econbiz.de/10009792209