Do Taxpayers Bunch at Kink Points?
收藏NBER1999-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w7366
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资源简介：
This paper investigates whether taxpayers bunch at the kink points of the US income tax schedule (i.e. where marginal rates jump) using tax returns data. Clear evidence of bunching is found only at the first kink point (where marginal rates jump from 0 to 15%). Evidence for other kink points is weak
提供机构：
美国国家经济研究局
创建时间：
1999-09-01
