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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
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
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 …
Persistent link: https://www.econbiz.de/10009571270
In this paper we use a sample of administrative data coming from the 'Dataware-house labour market and social protection' and the microsimulation model MIMOSIS to assess the labour supply effects of a reform of the rules for cumulating labour income with survival pension as proposed in the...
Persistent link: https://www.econbiz.de/10012721124
By using a bunching design on rich administrative tax records from Uruguay's tax agency we explore how individual …
Persistent link: https://www.econbiz.de/10012001357
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
We study the role of fertility adjustments for the labor market responsiveness of men and women. First, we use longitudinal Danish register data and tax reforms from 2009 to provide new empirical evidence on asymmetric fertility adjustments to tax changes of men and women. Second, we quantify...
Persistent link: https://www.econbiz.de/10013205307
administrative data sets. First, employment responses to SSC at the intensive margin are identified by a modified bunching approach …
Persistent link: https://www.econbiz.de/10011280002
This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax rates changed independently, allowing me to examine the effect of both spouses' incentives on each spouse's behavior. I compare the results to those of more simplified econometric...
Persistent link: https://www.econbiz.de/10013133938
By using a bunching design on rich administrative tax records from Uruguay's tax agency we explore how individual …
Persistent link: https://www.econbiz.de/10012870196