Tax Evasion, Efficiency, and Bunching in the Presence of Enforcement Notches
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https://www.nber.org/papers/w28826
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资源简介：
A recent literature has studied bunching at notches in tax systems; but work on the implications of bunching for welfare has been limited. We consider a setting where there are discrete changes in the enforcement of tax compliance at certain levels of reported income, creating notches that can lead
提供机构：
美国国家经济研究局
创建时间：
2021-05-01
