new validation approach by studying a number of tax reforms in Denmark, and we show how violations of the identifying …We revisit the identification of behavioral responses to tax reforms and develop a new approach that allows for … graphical validation of identifying assumptions and representation of treatment effects. Considering typical tax reforms, such …

identification based on tax reforms. In our empirical application on U.S. panel data from 1980 to 2006, we provide a deepened …

administrative data and a tax reform in Denmark. The reform introduced joint taxation to a middle tax bracket, bringing large changes … to the tax system facing married couples. Using variation in spousal income for identification, we present non …