How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria
How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria
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DOI：
10.1007/s10797-018-9493-4
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发表时间：
2019-02-01
影响因子：
1
通讯作者：
Paetzold, Joerg
中科院分区：
文献类型：
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作者：
Paetzold, Joerg
本文有助于最近的文献研究的重要性，通过不同的渠道，应税收入的反应发生。使用聚束技术并利用边际税率增加高达38个百分点的大拐点，我首先恢复了奥地利员工适度的毛收入反应。接下来，我证明，当考虑扣除行为时，在扭结处的工资收入者的额外质量增加了约50%。我显示直接证据的工薪阶层针对扭结与他们的扣除索赔。最后，笔者对比了工薪阶层和个体户纳税人的反应，发现不同的税收调节渠道对应着不同的调节行为。总之，我的研究结果表明，区分收入和扣除反应的问题，即使纳税人只有有限的可能性，以庇护应税收入。
This paper contributes to recent literature examining the importance of the different channels through which taxable income responses occur. Using bunching techniques and exploiting a large kink point where marginal tax rates increase by as much as 38 percentage points, I first recover modest gross earnings responses of Austrian employees. Next, I demonstrate that when accounting for deduction behavior, the additional mass of wage earners at the kink increases by around 50%. I show direct evidence of wage earners targeting the kink with their deduction claiming. Finally, I contrast the responses of wage earners with those of self-employed taxpayers, and find that access to different tax adjustment channels corresponds with different adjustment behavior. In sum, my results suggest that distinguishing between earnings and deduction responses matters even for taxpayers with only limited possibilities to shelter taxable income.