Recent years have seen a surge of applied work using bunching approaches, a
development that is closely linked to the increased availability of administrative data. These …

This paper analyzes the effects of size-dependent tax enforcement on firms' tax compliance.
We exploit quasi-experimental variation generated by a Large Taxpayers Unit (LTU) in …

This paper studies the large concentration of retirement behavior around statutory retirement
ages, a puzzling stylized fact. To investigate this fact, I estimate bunching responses to 644 …

Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient
statistic for the welfare costs of taxation due to factors such as tax-base shifting. This paper …

The elasticity of taxable income is a key parameter in tax policy analysis. To examine the
large variation found in the literature of taxable and broad income elasticities, I conduct a …

This paper examines firm behavior to taxation in a low enforcement and large informality
setting. Using quasi-experimental variation created by a tax reform, which increased taxation …

This paper proposes a dynamic extension to Saez (2010) bunching formula that allows us to
distinguish bunching based on real responses and income shifting. We provide direct …

We present series of the shares of income accruing to the top groups of the distribution in
Colombia between 1993 and 2010, based on individual income tax data. We obtain four …

The elasticity of taxable income is vital when predicting the effect of taxes. Bunching at
kinks/notches has been used to estimate this elasticity. We show that when the preference …

We study location choice and residential mobility responses to local income taxes exploiting
a special tax regime which applies to foreign employees residing in Switzerland. The …