摘要 : I show that the magnitude of taxpayer responsiveness, a key parameter in public finance, varies through time. Using linked administrative data and identifying responses from changes in notches, I document a marked decline in respo... 展开
作者 | Hargaden~ Enda Patrick |
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作者单位 | |
期刊名称 | 《Journal of Economic Behavior & Organization》 |
页码/总页数 | 653-690 / 38 |
语种 | 英语 |
关键词 | Taxable income Behavioural response Notches Bunching |
DOI | 10.1016/j.jebo.2020.05.003 |
馆藏号 | F-471 |