Bastani, Spencer; Selin, Håkan - Nationalekonomiska Institutionen, Uppsala Universitet - 2011
rates is suciently large. In this paper we estimate bunching of taxpayers at a very large kink point of the Swedish tax … nd no economically signi cant bunching of wage earners at this large kink. Self-employed individuals, on the other hand …,display clear bunching, but the implied elasticities are not very large. Following Chetty (2011) we calculate an upper bound on the …