A data-driven procedure to determine the bunching window : an application to the Netherlands

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dc.contributor.authorBosch, Nicolede
dc.contributor.authorDekker, Vincentde
dc.contributor.authorStrohmaier, Kristinade
dc.date.accessioned2024-04-08T08:52:50Z
dc.date.available2024-04-08T08:52:50Z
dc.date.created2016-06-08
dc.date.issued2016
dc.description.abstractThis paper presents new empirical evidence on taxpayers responsiveness to taxation by estimating the compensated elasticity of taxable income with respect to the net-of-tax rate in the Netherlands. Applying the bunching approach introduced by Saez (2010), we find small, but clear evidence of bunching behaviour at the thresholds of the Dutch tax schedule with a precise estimated elasticity of 0.023 at the upper threshold. In line with the literature, we find much larger estimates for women and self-employed individuals, but we can also identify significant bunching behaviour for wage employed individuals which we can attribute to tax deductions for couples. We add to the bunching literature by proposing to rely on the information criteria to determine the counterfactual model, as well as developing an intuitive, data-driven procedure to determine the bunching window.en
dc.identifier.swb470435372
dc.identifier.urihttps://hohpublica.uni-hohenheim.de/handle/123456789/6029
dc.identifier.urnurn:nbn:de:bsz:100-opus-12276
dc.language.isoeng
dc.relation.ispartofseriesHohenheim discussion papers in business, economics and social sciences; 2016,05
dc.rights.licensepubl-mit-poden
dc.rights.licensepubl-mit-podde
dc.rights.urihttp://opus.uni-hohenheim.de/doku/lic_mit_pod.php
dc.subjectBunchingen
dc.subjectElasticity of taxable incomeen
dc.subjectOptimal bunching windowen
dc.subject.ddc330
dc.subject.gndEinkommensteuerde
dc.subject.gndNiederlandede
dc.titleA data-driven procedure to determine the bunching window : an application to the Netherlandsde
dc.type.dcmiTextde
dc.type.diniWorkingPaperde
local.accessuneingeschränkter Zugriffen
local.accessuneingeschränkter Zugriffde
local.bibliographicCitation.publisherPlaceUniversität Hohenheimde
local.export.bibtex@techreport{Bosch2016, url = {https://hohpublica.uni-hohenheim.de/handle/123456789/6029}, author = {Bosch, Nicole and Dekker, Vincent and Strohmaier, Kristina et al.}, title = {A data-driven procedure to determine the bunching window : an application to the Netherlands}, year = {2016}, school = {Universität Hohenheim}, series = {Hohenheim discussion papers in business, economics and social sciences}, }
local.export.bibtexAuthorBosch, Nicole and Dekker, Vincent and Strohmaier, Kristina et al.
local.export.bibtexKeyBosch2016
local.export.bibtexType@techreport
local.faculty.number3de
local.institute.number520de
local.opus.number1227
local.series.issueNumber2016,05
local.series.titleHohenheim discussion papers in business, economics and social sciences
local.universityUniversität Hohenheimde
local.university.facultyFaculty of Business, Economics and Social Sciencesen
local.university.facultyFakultät Wirtschafts- und Sozialwissenschaftende
local.university.instituteInstitute for Economicsen
local.university.instituteInstitut für Volkswirtschaftslehrede

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