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Intertemporal income shifting and the taxation of business owner-managers
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Marginal tax changes with risky investment
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Marginal tax rates and income in the long run
evidence from a structural estimation -
Market behaviour versus tax planning responses to changes in marginal income tax rates among older couples
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Taxpayer responsiveness to taxation
evidence from bunching at kink points of the South African income tax schedule -
The Individual Laffer Curve
Evidence from the Spanish Income Tax -
The elasticity of taxable income for the self-employed
heterogeneity across reforms and income levels -
The elasticity of taxable income of low-income earners
bunching evidence from Spain -
The elasticity of taxable income: a meta-regression analysis
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Transfer benefits, implicit taxes, and the earnings of welfare recipients
evidence from public assistance programs in Japan