Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France
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Tax systems are often criticized for being overly complex, leading some countries to offer simplified regimes to some taxpayers. Using panel data on French income tax returns, we show that simplified regimes for the self-employed create substantial bunching just below their eligibility thresholds.
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美国国家经济研究局创建时间：
2017-11-01
