Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay
Year of publication: |
2019
|
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Authors: | Bergolo, Marcelo ; BurdÃn, Gabriel ; De Rosa, Mauricio ; Giaccobasso, Matias ; Leites, Martin |
Publisher: |
Bonn : Institute of Labor Economics (IZA) |
Subject: | deductions behavior | elasticity of labor income | tax bunching | personal income taxation | misreporting | developing economies |
Series: | IZA Discussion Papers ; 12286 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 1665029064 [GVK] hdl:10419/196784 [Handle] RePEc:iza:izadps:dp12286 [RePEc] |
Classification: | H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H30 - Fiscal Policies and Behavior of Economic Agents. General ; J22 - Time Allocation and Labor Supply |
Source: |
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Tax bunching at the kink in the presence of low capacity of enforcement : evidence from Uruguay
Bergolo, Marcelo, (2019)
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Bryson, Samuel, (2023)
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Differential bunching impacts across the income distribution
Bryson, Samuel, (2023)
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Digging into the Channels of Bunching : Evidence From the Uruguayan Income Tax
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Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement : Evidence from Uruguay
Bergolo, Marcelo, (2019)
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Dissecting Inequality-Averse Preferences
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