摘要 : We exploit kinks and notches in the UK personal tax schedule over a 40-year period to investigate how taxpayers respond to income tax and social security contributions. At kinks, where the marginal rate rises, we find bunching by ... 展开
作者 | Adam~ Stuart Browne~ James Phillips~ David Roantree~ Barra |
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作者单位 | |
期刊名称 | 《International tax and public finance》 |
页码/总页数 | 612-653 / 42 |
语种 | 英语 |
关键词 | Behavioural response Income tax Social security contributions Optimisation frictions Elasticity of taxable income Bunching |
DOI | 10.1007/s10797-020-09619-0 |
馆藏号 | F-340 |