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Frictions and taxpayer responses: evidence from bunching at personal tax thresholds
We exploit kinks and notches in the UK personal tax schedule over a 40-year period to investigate how taxpayers respond to income tax and social security contributions. At kinks, where the marginal rate rises, we find bunching by company owner-managers and the self-employed, but not those with only...
| Autores principales: | , , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer US
2020
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8550278/ https://www.ncbi.nlm.nih.gov/pubmed/34720430 http://dx.doi.org/10.1007/s10797-020-09619-0 |