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Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax

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NBER2023-06-01 更新2025-01-04 收录
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https://www.nber.org/papers/w31333
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资源简介:
Using exhaustive administrative wealth and income tax data, we study a French wealth tax reform that scaled back information disclosure requirements below a certain wealth threshold. We develop a dynamic bunching approach that permits estimating the average response to the reform, the share of
提供机构:
美国国家经济研究局
创建时间:
2023-06-01
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