Frictions and taxpayer responses : evidence from bunching at personal tax thresholds
Stuart Adam, James Browne, David Phillips, Barra Roantree
| Year of publication: |
2021
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|---|---|
| Authors: | Adam, Stuart ; Browne, James ; Phillips, David ; Roantree, Barra |
| Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 28.2021, 3, p. 612-653
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| Subject: | Behavioural response | Income tax | Social security contributions | Optimisation frictions | Elasticity of taxable income | Bunching | Einkommensteuer | Elastizität | Elasticity | Steuerwirkung | Tax effects | Sozialversicherungsbeitrag | Social security contribution | Arbeitsangebot | Labour supply | Steuerreform | Tax reform | Theorie | Theory | Steuererhebungsverfahren | Taxation procedure | Grenzsteuersatz | Marginal tax rate | Personensteuer | Personal tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-020-09619-0 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012545619