By using a bunching design on rich administrative tax records from Uruguay's tax agency we explore how individual taxpayers respond to personal income taxation in a context with high sheltering opportunities. We estimate a moderated elasticity of taxable income in the first kink point (0.16)...

By using a bunching design on rich administrative tax records from Uruguay's tax agency we explore how individual taxpayers respond to personal income taxation in a context with high sheltering opportunities. We estimate a moderated elasticity of taxable income in the first kink point (0.16)...

To contribute to the debate on the recent inequality fall in Latin America, we provide evidence on the primary income distribution in Uruguay for 2009-2016 and assess mobility patterns. Comparing household surveys micro-data and a unique array of matched personal-firm income tax records, we find...

This paper analyzes the evolution of income inequality and characterizes income mobility in Uruguay during the period 2009-2012, focusing on top income groups. The study exploits novel individual-level panel data based on personal income tax records, which contain information on income, taxes...

After increasing over more than a decade, recent studies based on household surveys data show that income inequality in Uruguay started to decline in 2008. In this study we assess whether this trend is robust to the use of novel micro-data from the recently restored Uruguayan personal income tax...