The taxable income elasticity is a key parameter for predicting the e?ect of tax reform or designing an income tax …. 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 …

to their owners. The corporate taxable income elasticity (CETI) is 0.08, but tax sensitivity is over three times higher …We study responsiveness of owner-managed companies to a corporate income tax kink using Dutch tax records linking firms … owner-managers repeatedly target personal income tax kinks. …