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

Bosch, Nicole; Dekker, Vincent; Strohmaier, Kristina

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

dc.contributor.author	Bosch, Nicole	de
dc.contributor.author	Dekker, Vincent	de
dc.contributor.author	Strohmaier, Kristina	de
dc.date.accessioned	2024-04-08T08:52:50Z
dc.date.available	2024-04-08T08:52:50Z
dc.date.created	2016-06-08
dc.date.issued	2016
dc.description.abstract	This 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.swb	470435372
dc.identifier.uri	https://hohpublica.uni-hohenheim.de/handle/123456789/6029
dc.identifier.urn	urn:nbn:de:bsz:100-opus-12276
dc.language.iso	eng
dc.relation.ispartofseries	Hohenheim discussion papers in business, economics and social sciences; 2016,05
dc.rights.license	publ-mit-pod	en
dc.rights.license	publ-mit-pod	de
dc.rights.uri	http://opus.uni-hohenheim.de/doku/lic_mit_pod.php
dc.subject	Bunching	en
dc.subject	Elasticity of taxable income	en
dc.subject	Optimal bunching window	en
dc.subject.ddc	330
dc.subject.gnd	Einkommensteuer	de
dc.subject.gnd	Niederlande	de
dc.title	A data-driven procedure to determine the bunching window : an application to the Netherlands	de
dc.type.dcmi	Text	de
dc.type.dini	WorkingPaper	de
local.access	uneingeschränkter Zugriff	en
local.access	uneingeschränkter Zugriff	de
local.bibliographicCitation.publisherPlace	Universität Hohenheim	de
local.faculty.number	3	de
local.institute.number	520	de
local.opus.number	1227
local.series.issueNumber	2016,05
local.series.title	Hohenheim discussion papers in business, economics and social sciences
local.university	Universität Hohenheim	de
local.university.faculty	Faculty of Business, Economics and Social Sciences	en
local.university.faculty	Fakultät Wirtschafts- und Sozialwissenschaften	de
local.university.institute	Institute for Economics	en
local.university.institute	Institut für Volkswirtschaftslehre	de

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