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Displaying results 1 to 11 of 11.

  1. Unemployment benefits and the timing of redundancies
    evidence from bunching
    Author: Khoury, Laura
    Published: [2019]
    Publisher:  Paris-Jourdan Sciences Economiques, Paris

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 331
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / Paris School of Economics ; no 2019, 14
    Subjects: Unemployment insurance; Behavioral responses; Bunching; Bargaining
    Scope: 1 Online-Ressource (circa 111 Seiten), Illustrationen
  2. Non-bunching at kinks and notches in cash transfers
    Author: Bosch, Nicole; Jongen, Egbert L. W.; Leenders, Wouter; Möhlmann, Jan L.
    Published: June 2019
    Publisher:  CPB Netherlands Bureau for Economic Policy Analysis, [Den Haag]

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: CPB discussion paper
    Subjects: Bunching; cash transfers; income; wealth
    Scope: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  3. Tax evasion by domestic and foreign-owned Portuguese firms
    a bunching analysis
    Author: Pavia, Risa
    Published: [2017]
    Publisher:  CORE, [Louvain-la-Neuve]

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 203
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 2078.1/186599
    Series: CORE discussion papers ; 2017, 20
    Subjects: Taxation; Firms; Bunching; Portugal
    Scope: 1 Online-Ressource (circa Seiten), Illustrationen
  4. Tax design, information, and elasticities
    evidence from the French wealth tax
    Author: Garbinti, Bertrand; Goupille-Lebret, Jonathan; Munoz, Mathilde; Stantcheva, Stefanie; Zucman, Gabriel
    Published: 09 June 2023
    Publisher:  Centre for Economic Policy Research, London

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    Verlag (lizenzpflichtig)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    LZ 161
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    Location:
    Universitätsbibliothek Mannheim
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Array ; DP18206
    Subjects: Vermögensteuer; Elastizität; Steuerreform; Steuerwirkung; Steuervermeidung; Frankreich; Wealth taxation; Bunching; Tax design; Behavioral responses
    Scope: 1 Online-Ressource (circa 102 Seiten), Illustrationen
  5. Taxing wealth
    evidence from Switzerland
    Author: Brülhart, Marius; Gruber, Jonathan; Krapf, Matthias; Schmidheiny, Kurt
    Published: June 2016
    Publisher:  National Bureau of Economic Research, Cambridge, MA

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (22376)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Working paper series / National Bureau of Economic Research ; 22376
    Subjects: Vermögensteuer; Steuerwirkung; Besteuerungsverfahren; Steuermoral; Schweiz; Bunching
    Scope: 37 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe
  6. Taxing wealth
    evidence from Switzerland
    Author: Brülhart, Marius; Gruber, Jonathan; Krapf, Matthias; Schmidheiny, Kurt
    Published: June 2016
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich

    We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax... more

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    Staats- und Universitätsbibliothek Bremen
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 63 (5966)
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    We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over time. We use aggregate data on wealth holdings by canton and individual-level data for the canton of Bern. Our estimated behavioral elasticities substantially exceed those of the taxable income literature. We also find that taxpayers bunch below the tax threshold, that observed responses are driven by changes in wealth holdings rather than mobility, and that financial wealth is somewhat more responsive than non-financial wealth.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/145001
    Series: Array ; no. 5966
    Subjects: Vermögensteuer; Steuerwirkung; Besteuerungsverfahren; Steuermoral; Schweiz; Bunching
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  7. A data-driven procedure to determine the bunching window
    an application to the Netherlands
    Author: Dekker, Vincent; Strohmaier, Kristina; Bosch, Nicole
    Published: September 2016
    Publisher:  CPB Netherlands Bureau for Economic Policy Analysis, The Hague

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789058337436
    Series: CPB discussion paper ; 336
    Subjects: Bunching; Elasticity of Taxable Income; Optimal Bunching Window
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  8. A data-driven procedure to determine the bunching window
    an application to the Netherlands
    Author: Dekker, Vincent; Strohmaier, Kristina; Bosch, Nicole
    Published: May 2016
    Publisher:  University of Hohenheim, Faculty of Business, Economics and Social Sciences, Institute of Economics, Stuttgart, Germany

    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... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 221 (2016,5)
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    Location:
    Kommunikations-, Informations- und Medienzentrum der Universität Hohenheim
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    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.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/142120
    Series: Hohenheim discussion papers in business, economics and social sciences ; Discussion paper 05-2016
    Subjects: Bunching; Einkommensteuer
    Scope: 1 Online-Ressource (31 Seiten), Diagramme
  9. Taxing wealth
    evidence from Switzerland
    Author: Brülhart, Marius; Gruber, Jonathan; Krapf, Matthias; Schmidheiny, Kurt
    Published: 2016
    Publisher:  Centre for Economic Policy Research, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 32 (11342)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; DP 11342
    Subjects: Vermögensteuer; Steuerwirkung; Besteuerungsverfahren; Steuermoral; Schweiz; Bunching
    Scope: 37 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe
  10. Hundreds and thousands
    bunching at positive, salient tax balances and the cost of reducing tax liabilities
    Author: Breunig, Robert; Deutscher, Nathan; Hamilton, Steven
    Published: [2022]
    Publisher:  Australian National University, Canberra

    Access:
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    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VSP 1802
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: TTPI - working papers ; 2022, 12 (September 2022)
    Subjects: Bunching; tax refunds; taxpayer behavior; tax agent
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  11. Efficiency of selected fiscal policy instruments
    Author: Dekker, Vincent
    Published: 2017
    Publisher:  Kommunikations-, Informations- und Medienzentrum der Universität Hohenheim, Hohenheim

    Location:
    Universitätsbibliothek Braunschweig
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    Staats- und Universitätsbibliothek Bremen
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    Universitätsbibliothek Clausthal
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    Fachhochschule Erfurt, Hochschulbibliothek
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    Technische Universität Hamburg, Universitätsbibliothek
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    Bibliothek der Hochschule Hannover
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    Bibliothek im Kurt-Schwitters-Forum
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Zentrale Hochschulbibliothek Lübeck
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    Hochschule Magdeburg-Stendal, Hochschulbibliothek
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    Hochschule Osnabrück, Bibliothek Campus Westerberg
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    Hochschule Magdeburg-Stendal, Standort Stendal, Bibliothek
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    Kommunikations-, Informations- und Medienzentrum der Universität Hohenheim
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    UB Weimar
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    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Online
    Other identifier:
    Subjects: Fiskalpolitik; Effizienz; Bunching; Verrechnungspreis; fiscal policy; efficiency; bunching; transfer pricing; intellectual property box
    Scope: 1 Online-Ressource (X, 144, x Seiten), Illustrationen
    Notes:

    Dissertation, Universität Hohenheim, 2017