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Tax bunching, income shifting and self-employment · Study

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ArticleTax bunching, income shifting and self-employment

Daniel le Maire2013

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Articlegreen2013

Tax bunching, income shifting and self-employment

Daniel le Maire · Bertel Schjerning

99 citations·0/0 files stored·Journal of Public Economics

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Economic and Fiscal Studies Taxation and Compliance Studies Corporate Taxation and Avoidance

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References

2012The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 2011Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark 2007Cheating Ourselves: The Economics of Tax Evasion 2010Do Taxpayers Bunch at Kink Points?1995The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act 1999Tax Avoidance and the Deadweight Loss of the Income Tax 2011Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records 2013Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan *

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2015The elasticity of taxable income in the presence of deduction possibilities 2016The elasticity of taxable income and income-shifting: what is “real” and what is not?2021On Bunching and Identification of the Taxable Income Elasticity 2021The Elasticity of Taxable Income: A Meta-Regression Analysis 2021Labor Supply Responses to Learning the Tax and Benefit Schedule

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2015The elasticity of taxable income in the presence of deduction possibilitiesarticle · 8 shared references 2015The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in Francearticle · 8 shared references 2016The elasticity of taxable income and income-shifting: what is “real” and what is not?article · 8 shared references 2015Validation of the discrete choice labor supply model by methods of the new tax responsiveness literaturearticle · 8 shared references 2014Estimating Taxable Income Responses Using Danish Tax Reformsarticle · 7 shared references 2015Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistanarticle · 6 shared references

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Year2013

Typearticle

Published2013-08-20

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations99

Files0 public / 0

ShelfEconomic and Fiscal Studies

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doi10.1016/j.jpubeco.2013.08.002

openalex_workW2156139463

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2022The effects of corporate taxes on small firms

2019Intertemporal income shifting and the taxation of owner-managed businesses

2019Financial Incentives and Earnings of Disability Insurance Recipients: Evidence from a Notch Design