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 …

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. …

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 …

-tax country induces bunching. Such bunching promotes investment incentives in the low-tax as well as the high-tax country. In … equilibrium, affiliates might over-invest and the bunching-related investment effects generate a tendency for too high profit …

allocation is either fully separating or involves some bunching. For all log-concave survival functions, bunching is precluded …

eliminate income tax kinks in Cyprus. Reduced-form evidence reveals substantial adjustment frictions attenuating bunching and de-bunching … responses. Combining the empirical bunching moments with a structural model of frictional earnings supply, adjustment costs are … bunching at a kink is costlier than de-bunching away from the kink. Finally, we find that self-employed individuals face …