Do Taxpayers Bunch at Kink Points?
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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
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美国国家经济研究局创建时间：
1999-09-01
