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Reported gross income and marginal tax rates : estimation of the behavioural reactions of Spanish taxpayers
Sanz, José Félix; Arrazola Vacas, María; … - In: Applied economics 47 (2015) 4/6, pp. 466-484
Persistent link: https://www.econbiz.de/10010463357
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Assessing tax reforms through the elasticity of reported income : an empirical analysis for Spain
Arrazola Vacas, María; Hevia Payá, José de; Sanz, … - In: Applied economics 51 (2019) 56, pp. 6040-6053
Persistent link: https://www.econbiz.de/10012197316
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Personal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spain
Arrazola, María; de Hevia, José; Romero, Desiderio; … - Victoria Business School, Victoria University of Wellington - 2014
This paper shows the utility of the elasticity of reported income to assess tax reforms in detail from the perspectives of tax revenue and well-being. We provide evidence of the value of the elasticity of reported income in Spain given the variations in marginal rates of the Personal Income Tax....
Persistent link: https://www.econbiz.de/10011031816
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The investment effect of taxation : evidence from a corporate tax kink
Brockmeyer, Anne - In: Fiscal studies : the journal of the Institute for … 35 (2014) 4, pp. 477-509
Persistent link: https://www.econbiz.de/10011280971
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Tax evasion, efficiency, and bunching in the presence of enforcement notches
Hungerman, Daniel M. - In: International tax and public finance 30 (2023) 1, pp. 43-68
Persistent link: https://www.econbiz.de/10013542162
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Administrative procedures as tax enforcement tools
Cui, Wei; Hicks, Jeffrey; Wiebe, Michael - In: Economics letters 237 (2024), pp. 1-5
Persistent link: https://www.econbiz.de/10015073899
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Tax simplicity or simplicity of evasion? : evidence from self-employment taxes in France
Aghion, Philippe; Gravoueille, Maxime; Lequien, Matthieu; … - 2024
Persistent link: https://www.econbiz.de/10014530343
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Minimum wage and tax kink effects in the formal and informal sectors in Zambia
Bryson, Samuel; Mwale, Evaristo; Adu-Ababio, Kwabena - 2024
strands of literature that investigate the effects of minimum wages and bunching around tax kinks in developing countries … raises the wages of formal workers in the local earnings distribution around the kink. Combined with evidence of bunching of …
Persistent link: https://www.econbiz.de/10014548596
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Irrational bunching? Tax regimes, brackets, and taxpayer behaviors
Zanoni, Wladimir; Carrillo-Maldonado, Paul; Pantano, Juan; … - 2024
bunching behavior prompted by the shift between regimes. Subsequently, we assess the impact of this regime transition on the … transition into the complex regime tend to pay less in taxes. This pattern holds across various bunching windows and is …
Persistent link: https://www.econbiz.de/10014563960
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Understanding the elasticity of taxable income : a tale of two approaches
He, Daixin; Peng, Langchuan; Wang, Xiaxin - In: Journal of public economics 197 (2021), pp. 1-16
Persistent link: https://www.econbiz.de/10012798782