This paper presents new evidence on the effects of retirement benefits on labor force
participation decisions. The analysis is based on a mandated rule for employer-provided …

For the first time, we exploit quasi-experimental variation to investigate the impact of
inheritance taxation on wealth accumulation. Using bunching and difference-in-differences …

This paper exploits bunching of firms at a tax kink as quasi‐experimental variation to identify
the effect of a tax rate change on investment (reported capital allowances). The idea is that …

El debate acerca del papel de la imposición sobre la riqueza se ha acentuado con la
llegada de la crisis económica, por las acuciantes necesidades financieras del sector …

We estimate the effect of the UK Stamp Duty Land Tax on household mobility using micro
data. Exploiting a discontinuity in the tax schedule as a quasi-experimental setting, we …

Since the 1990ies several countries abolished the wealth tax, but surprisingly few scholars
investigated the effects empirically. Motivated by the theoretical literature, this study …

In this thesis, I explain the concept of bunching around kink points in the tax schedule, and
investigate whether such bunching may be occurring at the kink point created by the …

We estimate the effect of the UK Stamp Duty Land Tax on household mobility using micro
data. Exploiting a discontinuity in the tax schedule as a quasiexperimental setting, we isolate …

1984 33, 1 3, 4 10% 3 512 94 3% 1987 35, 4 4, 5 13% 3 859 136 4% 1994 43, 2 7, 4 17% 4
584 386 8% 2000 59, 2 12, 5 21% 5 782 835 14% 2006 86, 2 20, 2 23% 8 962 1 198 13 …

En este trabajo se va a exponer la problemática del Impuesto sobre el Patrimonio. Se
analizará el cumplimiento de los objetivos que originalmente se pretendieron lograr con su …