摘要 : Abstract We extend the bunching approach introduced by Saez (Am Econ J Econ Policy 2:180–212, 2010) by proposing an intuitive, data-driven procedure to determine the bunching window. By choosing the bunching window ad hoc, researc... 展开
作者 | Nicole Bosch Vincent Dekker Kristina Strohmaier |
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作者单位 | |
期刊名称 | 《International tax and public finance》 |
页码/总页数 | 951-979 / 29 |
语种 | 英语 |
关键词 | Bunching Elasticity of taxable income Optimal bunching window H21 H24 |
DOI | 10.1007/s10797-020-09590-w |
馆藏号 | F-340 |