Bryson, Samuel; Adu-Ababio, Kwabena; Mwale, Evaristo; … - 2023
applying empirical bunching methodology to tax administrative data from Zambia over the period from 2014 to 2021. We find … evidence for excess bunching at the first kink in the tax schedule for all years but less evidence of bunching at the second … and third thresholds. While bunching is considerable and behavioural responses are observed to changes in the location of …