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, which masks the bunching at kink points normally associated with a positive labor supply elasticity under standard theory …. More concretely I find the dominate optimization friction to be individuals' inattention about their earnings during the …
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We study the role of cognitive ability for individuals’ tax responsiveness using linked administrative tax and military enlistment registers. Our main finding is that individuals in the top decile of the ability distribution react twice as strong to a large and salient kink point in the...
Persistent link: https://www.econbiz.de/10012800438
bunching behavior among the self-employed at the salient first kink point of the Swedish central government income tax schedule … bunching behavior than natives, even after a long time in the host country. We highlight residential segregation as a main …
Persistent link: https://www.econbiz.de/10011990076
taxable income responses occur. Using bunching techniques and exploiting a large first kink point where marginal tax rates …
Persistent link: https://www.econbiz.de/10011587944
We analyze the relationship between cognitive ability and bunching in the context of a large and salient kink point of …
Persistent link: https://www.econbiz.de/10012201662
We analyze the relationship between cognitive ability and bunching in the context of a large and salient kink point of …
Persistent link: https://www.econbiz.de/10012204011
We analyze the relationship between cognitive ability and bunching in the context of a large and salient kink point of …
Persistent link: https://www.econbiz.de/10012206064
Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which...
Persistent link: https://www.econbiz.de/10010337205