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Persistent link: https://www.econbiz.de/10010257963
This paper proposes a dynamic extension to Saez (2010) bunching formula that allows us to distinguish bunching based on real responses and income shifting. We provide direct evidence of income shifting and pronounced bunching in taxable income for the case of Danish self-employed. If income...
Persistent link: https://www.econbiz.de/10009536549
Persistent link: https://www.econbiz.de/10003806880
Persistent link: https://www.econbiz.de/10003471348
This paper proposes a dynamic extension to Saez (2010) bunching formula that allows us to distinguish bunching based on real responses and income shifting. We provide direct evidence of income shifting and pronounced bunching in taxable income for the case of Danish self-employed. If income...
Persistent link: https://www.econbiz.de/10010320970