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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 …
Persistent link: https://www.econbiz.de/10011390735
estimate the taxable income elasticity at a very large kink point of the Swedish tax schedule using the bunching method. During … bunching estimator by performing Monte Carlo simulations. …
Persistent link: https://www.econbiz.de/10010283591
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/10012018267
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/10012207822
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/10012207998
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/10012615401
taxable income responses occur. Using bunching techniques and exploiting a large first kink point where marginal tax rates …
Persistent link: https://www.econbiz.de/10011927204
This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical discussions have presented mixed outcomes as to whether allowing taxpayers to opt into uncertainty could indeed enhance overall tax revenues. In this study, we conducted an original...
Persistent link: https://www.econbiz.de/10014377589
Analyzing a homogenous household setting with endogenous fertility and endogenous labor supply, we demonstrate that moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a Pareto improvement. The change is associated with an...
Persistent link: https://www.econbiz.de/10010264495
This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification issues due to self selection into jobs that facilitate tax...
Persistent link: https://www.econbiz.de/10010332879