Behavioral cross-influence of a shadow tax bracket: Evidence from bunching where income tax liabilities start
Author
Abstract
Suggested Citation
DOI: 10.1016/j.jpubeco.2023.104950
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Emmanuel Saez, 2009.
"Details Matter: The Impact of Presentation and Information on the Take-Up of Financial Incentives for Retirement Saving,"
American Economic Journal: Economic Policy, American Economic Association, vol. 1(1), pages 204-228, February.
- Saez, Emmanuel, 2007. "Details Matter: The Impact of Presentation and Information on the Take-up of Financial Incentives for Retirement Saving," CEPR Discussion Papers 6386, C.E.P.R. Discussion Papers.
- Botond Kőszegi & Matthew Rabin, 2006.
"A Model of Reference-Dependent Preferences,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 121(4), pages 1133-1165.
- Koszegi, Botond & Rabin, Matthew, 2004. "A Model of Reference-Dependent Preferences," Department of Economics, Working Paper Series qt0w82b6nm, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Botond Koszegi & Matthew Rabin, 2005. "A Model of Reference-Dependent Preferences," Levine's Bibliography 784828000000000341, UCLA Department of Economics.
- Botond Koszegi & Matthew Rabin, 2004. "A Model of Reference-Dependent Preferences," Method and Hist of Econ Thought 0407001, University Library of Munich, Germany.
- Naomi E. Feldman & Peter Katuš?ák & Laura Kawano, 2016. "Taxpayer Confusion: Evidence from the Child Tax Credit," American Economic Review, American Economic Association, vol. 106(3), pages 807-835, March.
- Dmitry Taubinsky & Alex Rees-Jones, 2018.
"Attention Variation and Welfare: Theory and Evidence from a Tax Salience Experiment,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 85(4), pages 2462-2496.
- Dmitry Taubinsky & Alex Rees-Jones, 2016. "Attention Variation and Welfare: Theory and Evidence from a Tax Salience Experiment," Natural Field Experiments 00563, The Field Experiments Website.
- Dmitry Taubinsky & Alex Rees-Jones, 2016. "Attention Variation and Welfare: Theory and Evidence from a Tax Salience Experiment," NBER Working Papers 22545, National Bureau of Economic Research, Inc.
- Jeffrey L. Hoopes & Daniel H. Reck & Joel Slemrod, 2015.
"Taxpayer Search for Information: Implications for Rational Attention,"
American Economic Journal: Economic Policy, American Economic Association, vol. 7(3), pages 177-208, August.
- Jeffrey Hoopes & Daniel Reck & Joel Slemrod, 2013. "Taxpayer Search for Information: Implications for Rational Attention," NBER Working Papers 19482, National Bureau of Economic Research, Inc.
- Hoopes, Jeffrey L. & Reck, Daniel & Slemrod, Joel, 2015. "Taxpayer search for information: implications for rational attention," LSE Research Online Documents on Economics 88191, London School of Economics and Political Science, LSE Library.
- Stefano DellaVigna, 2009.
"Psychology and Economics: Evidence from the Field,"
Journal of Economic Literature, American Economic Association, vol. 47(2), pages 315-372, June.
- Stefano DellaVigna, 2007. "Psychology and Economics: Evidence from the Field," NBER Working Papers 13420, National Bureau of Economic Research, Inc.
- Aghion, Philippe & Akcigit, Ufuk & Lequien, Matthieu & Stantcheva, Stefanie, 2017.
"Tax simplicity and heterogeneous learning,"
LSE Research Online Documents on Economics
86613, London School of Economics and Political Science, LSE Library.
- P. Aghion & U. Akcigit & M. Lequien & S. Stantcheva, 2018. "Tax Simplicity and Heterogeneous Learning," Working papers 665, Banque de France.
- Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2017. "Tax simplicity and heterogeneous learning," CEP Discussion Papers dp1516, Centre for Economic Performance, LSE.
- Stantcheva, Stefanie & Aghion, Philippe & Lequien, Matthieu & Akcigit, Ufuk, 2017. "Tax Simplicity and Heterogeneous Learning," CEPR Discussion Papers 12471, C.E.P.R. Discussion Papers.
- Raj Chetty & John N. Friedman & Emmanuel Saez, 2013.
"Using Differences in Knowledge across Neighborhoods to Uncover the Impacts of the EITC on Earnings,"
American Economic Review, American Economic Association, vol. 103(7), pages 2683-2721, December.
- Raj Chetty & John N. Friedman & Emmanuel Saez, 2012. "Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings," NBER Working Papers 18232, National Bureau of Economic Research, Inc.
- Emmanuel Farhi & Xavier Gabaix, 2020.
"Optimal Taxation with Behavioral Agents,"
American Economic Review, American Economic Association, vol. 110(1), pages 298-336, January.
- Gabaix, Xavier & Farhi, Emmanuel, 2015. "Optimal Taxation with Behavioral Agents," CEPR Discussion Papers 11008, C.E.P.R. Discussion Papers.
- Xavier Gabaix & Emmanuel Farhi, 2017. "Optimal Taxation with Behavioral Agents," 2017 Meeting Papers 1634, Society for Economic Dynamics.
- Emmanuel Farhi & Xavier Gabaix, 2015. "Optimal Taxation with Behavioral Agents," NBER Working Papers 21524, National Bureau of Economic Research, Inc.
- Emmanuel Farhi & Xavier Gabaix, 2015. "Optimal Taxation with Behavioral Agents," Working Paper 305366, Harvard University OpenScholar.
- Johannes Abeler & Simon Jäger, 2015. "Complex Tax Incentives," American Economic Journal: Economic Policy, American Economic Association, vol. 7(3), pages 1-28, August.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014.
"Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities,"
American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 230-271, February.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," NBER Working Papers 17616, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," PSE-Ecole d'économie de Paris (Postprint) halshs-00944873, HAL.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," Post-Print halshs-00944873, HAL.
- Stantcheva, Stefanie & Piketty, Thomas & Saez, Emmanuel, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," CEPR Discussion Papers 8675, C.E.P.R. Discussion Papers.
- Stefanie Stantcheva & Emmanuel Saez & Thomas Piketty, 2012. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," 2012 Meeting Papers 78, Society for Economic Dynamics.
- Emmanuel Saez, 2010.
"Do Taxpayers Bunch at Kink Points?,"
American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 180-212, August.
- Emmanuel Saez, 1999. "Do Taxpayers Bunch at Kink Points?," NBER Working Papers 7366, National Bureau of Economic Research, Inc.
- Raj Chetty & Adam Looney & Kory Kroft, 2009.
"Salience and Taxation: Theory and Evidence,"
American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
- Raj Chetty & Adam Looney & Kory Kroft, 2007. "Salience and Taxation: Theory and Evidence," NBER Working Papers 13330, National Bureau of Economic Research, Inc.
- Raj Chetty & Kory Kroft & Adam Looney, 2009. "Salience and taxation: theory and evidence," Finance and Economics Discussion Series 2009-11, Board of Governors of the Federal Reserve System (U.S.).
- Looney, Adam & Kroft, Kory & Chetty, Raj, 2009. "Salience and Taxation: Theory and Evidence," Scholarly Articles 9748525, Harvard University Department of Economics.
- Saurabh Bhargava & Dayanand Manoli, 2015. "Psychological Frictions and the Incomplete Take-Up of Social Benefits: Evidence from an IRS Field Experiment," American Economic Review, American Economic Association, vol. 105(11), pages 3489-3529, November.
- Raj Chetty, 2015.
"Behavioral Economics and Public Policy: A Pragmatic Perspective,"
American Economic Review, American Economic Association, vol. 105(5), pages 1-33, May.
- Chetty, Nadarajan, 2015. "Behavioral Economics and Public Policy: A Pragmatic Perspective," Scholarly Articles 34330194, Harvard University Department of Economics.
- Raj Chetty, 2015. "Behavioral Economics and Public Policy: A Pragmatic Perspective," NBER Working Papers 20928, National Bureau of Economic Research, Inc.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Xavier Gabaix, 2014.
"A Sparsity-Based Model of Bounded Rationality,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 129(4), pages 1661-1710.
- Xavier Gabaix, 2011. "A Sparsity-Based Model of Bounded Rationality," NBER Working Papers 16911, National Bureau of Economic Research, Inc.
- Youssef Benzarti, 2020.
"How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs,"
American Economic Journal: Economic Policy, American Economic Association, vol. 12(4), pages 38-57, November.
- Youssef Benzarti, 2017. "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs," NBER Working Papers 23903, National Bureau of Economic Research, Inc.
- Matthew Rabin, 2000.
"Risk Aversion and Expected-Utility Theory: A Calibration Theorem,"
Econometrica, Econometric Society, vol. 68(5), pages 1281-1292, September.
- Rabin, Matthew, 2000. "Risk Aversion and Expected-Utility Theory: A Calibration Theorem," Department of Economics, Working Paper Series qt731230f8, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Matthew Rabin, 2001. "Risk Aversion and Expected Utility Theory: A Calibration Theorem," Levine's Working Paper Archive 7667, David K. Levine.
- Matthew Rabin, 2001. "Risk Aversion and Expected-Utility Theory: A Calibration Theorem," Method and Hist of Econ Thought 0012001, University Library of Munich, Germany.
- Matthew Rabin., 2000. "Risk Aversion and Expected-Utility Theory: A Calibration Theorem," Economics Working Papers E00-279, University of California at Berkeley.
- Arthur Seibold, 2021. "Reference Points for Retirement Behavior: Evidence from German Pension Discontinuities," American Economic Review, American Economic Association, vol. 111(4), pages 1126-1165, April.
- Raj Chetty & John N. Friedman & Tore Olsen & Luigi Pistaferri, 2011.
"Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 126(2), pages 749-804.
- Raj Chetty & John N. Friedman & Tore Olsen & Luigi Pistaferri, 2009. "Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records," NBER Working Papers 15617, National Bureau of Economic Research, Inc.
- Gerritsen, Aart, 2016. "Optimal taxation when people do not maximize well-being," Journal of Public Economics, Elsevier, vol. 144(C), pages 122-139.
- Henrik J. Kleven & Mazhar Waseem, 2013. "Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 128(2), pages 669-723.
- B. Douglas Bernheim & Dmitry Taubinsky, 2018. "Behavioral Public Economics," NBER Working Papers 24828, National Bureau of Economic Research, Inc.
- Moore, Dylan T. & Slemrod, Joel, 2021. "Optimal tax systems with endogenous behavioral biases," Journal of Public Economics, Elsevier, vol. 197(C).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020.
"Ethnicity and tax filing behavior,"
Journal of Urban Economics, Elsevier, vol. 116(C).
- Spencer Bastani & Thomas Giebe & Chizheng Miao, 2019. "Ethnicity and tax filing behavior," CESifo Working Paper Series 7576, CESifo.
- Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2019. "Ethnicity and tax filing behavior," MPRA Paper 97047, University Library of Munich, Germany.
- Waldenström, Daniel & Bastani, Spencer, 2020.
"The Ability Gradient in Bunching,"
Working Paper Series
1333, Research Institute of Industrial Economics.
- Spencer Bastani & Daniel Waldenström, 2020. "The Ability Gradient in Bunching," CESifo Working Paper Series 8233, CESifo.
- Bastani, Spencer & Waldenström, Daniel, 2020. "The Ability Gradient in Bunching," IZA Discussion Papers 13141, Institute of Labor Economics (IZA).
- Waldenstrom, Daniel & Bastani, Spencer, 2020. "The Ability Gradient in Bunching," CEPR Discussion Papers 14599, C.E.P.R. Discussion Papers.
- Andreas R. Kostøl & Andreas S. Myhre, 2021.
"Labor Supply Responses to Learning the Tax and Benefit Schedule,"
American Economic Review, American Economic Association, vol. 111(11), pages 3733-3766, November.
- Kostøl, Andreas Ravndal & Myhre, Andreas S., 2020. "Labor Supply Responses to Learning the Tax and Benefit Schedule," IZA Discussion Papers 13900, Institute of Labor Economics (IZA).
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017.
"Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France,"
NBER Working Papers
24049, National Bureau of Economic Research, Inc.
- Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers dp1999, Centre for Economic Performance, LSE.
- Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," CEPR Discussion Papers 19039, C.E.P.R. Discussion Papers.
- Traxler, Christian & Westermaier, Franz G. & Wohlschlegel, Ansgar, 2018.
"Bunching on the Autobahn? Speeding responses to a ‘notched’ penalty scheme,"
Journal of Public Economics, Elsevier, vol. 157(C), pages 78-94.
- Christian Traxler & Franz Westermaier & Ansgar Wohlschlegel, 2017. "Bunching on the Autobahn? Speeding Responses to a 'Notched' Penalty Scheme," CESifo Working Paper Series 6786, CESifo.
- Lu, Kelin, 2022. "Overreaction to capital taxation in saving decisions," Journal of Economic Dynamics and Control, Elsevier, vol. 144(C).
- Dmitry Taubinsky & Alex Rees-Jones, 2018.
"Attention Variation and Welfare: Theory and Evidence from a Tax Salience Experiment,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 85(4), pages 2462-2496.
- Dmitry Taubinsky & Alex Rees-Jones, 2016. "Attention Variation and Welfare: Theory and Evidence from a Tax Salience Experiment," NBER Working Papers 22545, National Bureau of Economic Research, Inc.
- Dmitry Taubinsky & Alex Rees-Jones, 2016. "Attention Variation and Welfare: Theory and Evidence from a Tax Salience Experiment," Natural Field Experiments 00563, The Field Experiments Website.
- Alexander M. Gelber & Damon Jones & Daniel W. Sacks, 2013.
"Earnings Adjustment Frictions: Evidence From Social Security Earnings Test,"
Working Papers
13-50, Center for Economic Studies, U.S. Census Bureau.
- Gelber, Alexander M. & Jones, Damon & Sacks, Daniel W., 2016. "Earnings Adjustment Frictions: Evidence from the Social Security Earnings Test," Institute for Research on Labor and Employment, Working Paper Series qt2f86m1df, Institute of Industrial Relations, UC Berkeley.
- Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
- Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
- Nyman, Pär & Aggeborn, Linuz & Ahlskog, Rafael, 2023. "Filling in the blanks: How does information about the Swedish EITC affect labour supply?," Labour Economics, Elsevier, vol. 85(C).
- Joan Vilá, 2019. "Respuestas en los ingresos frente a un programa de transferencias monetarias: evidencia de un notch a partir de registros administrativos de Uruguay," Documentos de Trabajo (working papers) 19-07, Instituto de EconomÃa - IECON.
- Bohne, Albrecht & Nimczik, Jan Sebastian, 2018. "Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador," IZA Discussion Papers 11536, Institute of Labor Economics (IZA).
- R. Lardeux, 2018. "Who Understands The French Income Tax? Bunching Where Tax Liabilities Start," Documents de Travail de l'Insee - INSEE Working Papers g2018-04, Institut National de la Statistique et des Etudes Economiques.
- Alex Rees-Jones & Dmitry Taubinsky, 2018.
"Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions,"
Tax Policy and the Economy, University of Chicago Press, vol. 32(1), pages 107-133.
- Alex Rees-Jones & Dmitry Taubinsky, 2017. "Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions," NBER Chapters, in: Tax Policy and the Economy, Volume 32, pages 107-133, National Bureau of Economic Research, Inc.
- Alex Rees-Jones & Dmitry Taubinsky, 2017. "Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions," NBER Working Papers 23980, National Bureau of Economic Research, Inc.
- Erich Battistin & Agar Brugiavini & Enrico Rettore & Guglielmo Weber, 2009.
"The Retirement Consumption Puzzle: Evidence from a Regression Discontinuity Approach,"
American Economic Review, American Economic Association, vol. 99(5), pages 2209-2226, December.
- Agar Brugiavini & Erich Battistin, & Enrico Rettore & Guglielmo Weber, 2007. "The Retirement Consumption Puzzle: Evidence from a Regression Discontinuity Approach," Working Papers 2007_27, Department of Economics, University of Venice "Ca' Foscari".
- Erich Battistin & Agar Brugiavini & Enrico Rettore & Guglielmo Weber, 2008. "The retirement consumption puzzle: evidence from a regression discontinuity approach," IFS Working Papers W08/05, Institute for Fiscal Studies.
- Alex Rees-Jones & Dmitry Taubinsky, 2020.
"Measuring “Schmeduling”,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 87(5), pages 2399-2438.
- Alex Rees-Jones & Dmitry Taubinsky, 2016. "Measuring “Schmeduling”," NBER Working Papers 22884, National Bureau of Economic Research, Inc.
- Alexander M. Gelber & Damon Jones & Daniel W. Sacks, 2013. "Estimating Earnings Adjustment Frictions: Method and Evidence from the Social Security Earnings Test," NBER Working Papers 19491, National Bureau of Economic Research, Inc.
- Aart Gerritsen, 2024. "Optimal nonlinear taxation: a simpler approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 486-510, April.
- Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2017.
"Tax simplicity and heterogeneous learning,"
CEP Discussion Papers
dp1516, Centre for Economic Performance, LSE.
- P. Aghion & U. Akcigit & M. Lequien & S. Stantcheva, 2018. "Tax Simplicity and Heterogeneous Learning," Working papers 665, Banque de France.
- Aghion, Philippe & Akcigit, Ufuk & Lequien, Matthieu & Stantcheva, Stefanie, 2017. "Tax simplicity and heterogeneous learning," LSE Research Online Documents on Economics 86613, London School of Economics and Political Science, LSE Library.
- Stantcheva, Stefanie & Aghion, Philippe & Lequien, Matthieu & Akcigit, Ufuk, 2017. "Tax Simplicity and Heterogeneous Learning," CEPR Discussion Papers 12471, C.E.P.R. Discussion Papers.
More about this item
Keywords
Income tax misperceptions; Behavioral cross-influence; Shadow tax bracket; Bunching;All these keywords.
JEL classification:
- D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:pubeco:v:226:y:2023:i:c:s0047272723001329. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/505578 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.