摘要 : We study adjustment costs in behavioral responses to income taxation, exploiting tax reforms that create and subsequently eliminate income tax kinks in Cyprus. Reduced-form evidence reveals substantial adjustment frictions attenua... 展开
作者 | Mavrokonstantis~ Panos Seibold~ Arthur |
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作者单位 | |
期刊名称 | 《Journal of public economics》 |
页码/总页数 | 1-19 / 19 |
语种/中图分类号 | 英语 / F8 |
关键词 | Income tax Bunching Kinks Optimization frictions |
DOI | 10.1016/j.jpubeco.2022.104727 |
馆藏号 | F-346 |