Frictions and taxpayer responses: evidence from bunching at personal tax thresholds
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DOI: 10.1007/s10797-020-09619-0
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- Stuart Adam & James Browne & David Phillips & Barra Roantree, 2017. "Frictions and taxpayer responses: evidence from bunching at personal tax thresholds," IFS Working Papers W17/14, Institute for Fiscal Studies.
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- Felix Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2017. "Politically Feasible Reforms of Non-Linear Tax Systems," CESifo Working Paper Series 6573, CESifo.
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- Bierbrauer, Felix J. & Boyer, Pierre C. & Peichl, Andreas, 2020. "Politically Feasible Reforms of Non-Linear Tax Systems," Rationality and Competition Discussion Paper Series 236, CRC TRR 190 Rationality and Competition.
- Helen Miller & Thomas Pope & Kate Smith, 2024.
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- Helen Miller & Thomas Pope & Kate Smith, 2021. "Intertemporal income shifting and the taxation of business owner-managers," IFS Working Papers W21/49, Institute for Fiscal Studies.
- Miller, Helen & Pope, Thomas & Smith, Kate, 2024. "Intertemporal income shifting and the taxation of business owner-managers," LSE Research Online Documents on Economics 121654, London School of Economics and Political Science, LSE Library.
- Nicole Bosch & Egbert Jongen & Wouter Leenders & Jan Möhlmann, 2019. "Non-bunching at kinks and notches in cash transfers in the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1329-1352, December.
- Stuart Adam & Helen Miller, 2019. "Principles and practice of taxing small business," IFS Working Papers W19/31, Institute for Fiscal Studies.
- Hargaden, Enda Patrick, 2020. "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 653-690.
- Adam, Stuart & Phillips, David & Roantree, Barra, 2019.
"35 years of reforms: A panel analysis of the incidence of, and employee and employer responses to, social security contributions in the UK,"
Journal of Public Economics, Elsevier, vol. 171(C), pages 29-50.
- Stuart Adam & David Phillips & Barra Roantree, 2016. "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Chapters, in: Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES), National Bureau of Economic Research, Inc.
- Stuart Adam & David Phillips & Barra Roantree, 2017. "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Working Papers 23336, National Bureau of Economic Research, Inc.
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- Waldenstrom, Daniel & Bastani, Spencer, 2020. "The Ability Gradient in Bunching," CEPR Discussion Papers 14599, C.E.P.R. Discussion Papers.
- Bastani, Spencer & Waldenström, Daniel, 2020. "The Ability Gradient in Bunching," IZA Discussion Papers 13141, Institute of Labor Economics (IZA).
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- Roantree, Barra & Doorley, Karina & Kakoulidou, Theano & O'Malley, Seamus, 2021. "Budget 2022," Quarterly Economic Commentary: Special Articles, Economic and Social Research Institute (ESRI).
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- McQuinn, Kieran & O'Toole, Conor & Coffey, Cathal & Wendy Disch & Eva Shiel & Eoin Kenny, 2021. "Quarterly Economic Commentary, Winter 2021," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC2021WIN, march.
- Nicole Bosch & Egbert Jongen & Wouter Leenders & Jan Möhlmann, 2019. "Non-Bunching at Kinks and Notches in Cash Transfers," CPB Discussion Paper 401, CPB Netherlands Bureau for Economic Policy Analysis.
- Tazhitdinova, Alisa, 2020. "Do only tax incentives matter? Labor supply and demand responses to an unusually large and salient tax break," Journal of Public Economics, Elsevier, vol. 184(C).
- Roantree, Barra & Kakoulidou, Theoni, 2021. "Options for raising tax revenue in Ireland," Papers BP2022/1, Economic and Social Research Institute (ESRI).
- Laurence O'Brien, 2023. "The effect of tax incentives on private pension saving," IFS Working Papers W23/10, Institute for Fiscal Studies.
- Gerth, Florian & Temnov, Grigory, 2021. "New Ways of Modeling Loan-to-Income Distributions and their Evolution in Time - A Probability Copula Approach," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 217-236.
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More about this item
Keywords
Behavioural response; Income tax; Social security contributions; Optimisation frictions; Elasticity of taxable income; Bunching;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
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