Do Taxpayers Bunch at Kink Points?

This paper uses tax return data to analyze bunching at the kink points of the US income tax schedule. We estimate the compensated elasticity of reported income with respect to (one minus) the marginal tax rate using bunching evidence. We find clear evidence of bunching around the first kink point of...

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Bibliographic Details
Published in:	American economic journal. Economic policy 2010-08, Vol.2 (3), p.180-212
Main Author:	Saez, Emmanuel
Format:	Article
Language:	English
Subjects:	1995-2004 Adjusted gross income Arbeitsangebot Children Earned income Earned income tax credit Earnings Economic models Economic policy Economic theory Einkommen Einkommensteuer Elasticity of demand Elastizität Estimated taxes Grenzsteuersatz Income Income taxes Itemized deductions Labor supply Liability Marginal tax rate Self employment Steuertheorie Studies Tax brackets Tax credits Tax evasion Tax rates Tax refunds Tax returns Taxation Taxpaying Theorie USA
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