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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 …
Persistent link: https://www.econbiz.de/10011807171
Saez (2010) introduced an influential estimator that has become known as the bunching estimator. 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 the bunching estimator …
Persistent link: https://www.econbiz.de/10011758034
Saez (2010) introduced an influential estimator that has become known as the bunching estimator. 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 the bunching estimator …
Persistent link: https://www.econbiz.de/10011752182
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. Bunching at kinks and notches in a single budget set have been used to estimate the taxable income elasticity. We show that … when the heterogeneity distribution is unrestricted the amount of bunching at a kink or a notch is not informative about …
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We study responsiveness of owner-managed companies to a corporate income tax kink using Dutch tax records linking firms to their owners. The corporate taxable income elasticity (CETI) is 0.08, but tax sensitivity is over three times higher for firms using specific investment deductions. These...
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