On Bunching and Identification of the Taxable Income Elasticity
نویسندگان
چکیده
The elasticity of taxable income is vital when predicting the effect taxes. Bunching at kinks/notches has been used to estimate this elasticity. We show that preference distribution unrestricted, bunching a kink or notch not informative about size elasticity, and neither entire income. identifies correctly specified across provides bounds under restrictions on distribution. find wide in an empirical example based upper lower for density.
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ژورنال
عنوان ژورنال: Journal of Political Economy
سال: 2021
ISSN: ['1537-534X', '0022-3808']
DOI: https://doi.org/10.1086/714446