Frictions and taxpayer responses: evidence from bunching at personal tax thresholds.
Frictions and taxpayer responses: evidence from bunching at personal tax thresholds.
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DOI：
10.1007/s10797-020-09619-0
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发表时间：
2021
影响因子：
1
通讯作者：
Roantree B
中科院分区：
文献类型：
--
作者：
Adam S;Browne J;Phillips D;Roantree B
我们利用40年来英国个人税收计划中的扭结和缺口来调查纳税人如何应对所得税和社会保障缴款。在边际税率上升的纽克，我们发现公司所有者兼经理人和自雇人士出现了群聚，但只有就业收入的人没有。对平均利率上升的等级的反应提供了令人信服的证据，表明这是因为大多数员工面临着巨大的摩擦：即使这样做会增加消费和休闲，也只有不到四分之一的人。我们开发了一种新的方法来确定选择谁响应和分解的时间和工资组成部分的响应。我们发现，那些在缺口处做组合的员工几乎都是兼职员工，但往往比那些不做组合的兼职员工工资更低，工作时间更长。
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 employment income. Responses to notches, where the average rate rises, provide compelling evidence that this is because most employees face substantial frictions: fewer than a quarter bunch even where doing so would increase both consumption and leisure. We develop a new approach for identifying selection in who responds and for decomposing responses into hours and wage components. We find that those employees who do bunch at notches are almost exclusively part-time workers, but tend to have lower wages and work more hours than those part-time workers who do not bunch.
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影响因子：
6.1
作者：
Blundell, R;Duncan, A;Meghir, C
通讯作者：
Meghir, C
影响因子：
1
作者：
Paetzold, Joerg
通讯作者：
Paetzold, Joerg
影响因子：
1
作者：
Bosch, Nicole;Jongen, Egbert;Mohlmann, Jan
通讯作者：
Mohlmann, Jan
影响因子：
8.2
作者：
BURTLESS, G;HAUSMAN, JA
通讯作者：
HAUSMAN, JA
影响因子：
10.7
作者：
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通讯作者：
Saez, Emmanuel