taxable income responses occur. Using bunching techniques and exploiting a large first kink point where marginal tax rates …

By using a bunching design on rich administrative tax records from Uruguay's tax agency we explore how individual …

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. -- bunching ; taxable income ; bounds ; optimization frictions …

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 …

eliminate income tax kinks in Cyprus. Reduced-form evidence reveals substantial adjustment frictions attenuating bunching and de-bunching … responses. Combining the empirical bunching moments with a structural model of frictional earnings supply, adjustment costs are … bunching at a kink is costlier than de-bunching away from the kink. Finally, we find that self-employed individuals face …

administrative data sets. First, employment responses to SSC at the intensive margin are identified by a modified bunching approach …