-quality and population-wide tax register data from South Africa. We use the bunching method to analyse how these discontinuities …. We also study the effects of two separate corporate income tax rate kinks. We find sizable bunching at each of these …

strong responses to work incentives as I observe excess mass -"bunching"- right below the exemption threshold where the … marginal tax on earnings is low. A puzzling observation is that individuals continue bunching at the former threshold after the … bunching at the new and former threshold to estimate adjustment costs that vary by individuals' ability to work. The estimated …

staying small and therefore bunching just below the threshold. To mitigate the potential distortions of payroll tax, the … emerge are: 1. Firms generally do not bunch below the payroll tax threshold. 2. The limited bunching in Victoria, which had …

, which masks the bunching at kink points normally associated with a positive labor supply elasticity under standard theory …

allows (i) predictions of the determinants of voluntary registration and bunching at the registration threshold; (ii … intensity of input use and negatively related to the share of B2C transactions. There is bunching at the VAT threshold, and the … amount of bunching is negatively related to the intensity of input use and positively related to the share of B2C …