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Code for: "Bunching to Maximize Tax Credits: Evidence from Kinks in the U.S. Tax Schedule"

Version
V0
Resource Type
Dataset : program source code
Creator
  • Mortenson, Jacob (Joint Committee on Taxation, U.S. Congress)
  • Whitten, Andrew (Office of Tax Analysis, U.S. Department of the Treasury)
Publication Date
2020-07-23
Free Keywords
Bunching; tax credits; income tax
Description
  • Abstract

    We explore bunching at U.S. income tax kinks using a panel of 258 million tax returns from 1996 to 2014. We find bunching at seven kinks, with nearly all bunching occurring at kinks maximizing tax credits. In our sample period, the total number of bunchers increased at an 10.9 percent annualized growth rate, from 134,300 in 1996 to 866,600 in 2014. Approximately two-thirds of these bunchers locate at the unique point that maximizes refunds. Some taxpayers repeatedly bunch at this point, even in consecutive years when different tax kinks are refund-maximizing.
Temporal Coverage
  • 1996-01-01 / 2014-12-31
    Time Period: Mon Jan 01 00:00:00 EST 1996--Wed Dec 31 00:00:00 EST 2014
Geographic Coverage
  • United States
Collection Mode
  • other;

Availability
Download
Relations
  • Has version
    DOI: 10.3886/E110661V1
Publications
  • Mortenson, Jacob, and Andrew Whitten. “Bunching to Maximize Tax Credits: Evidence from Kinks in the U.S. Tax Schedule.” American Economic Journal: Economic Policy, n.d.

Update Metadata: 2020-07-23 | Issue Number: 1 | Registration Date: 2020-07-23

Mortenson, Jacob; Whitten, Andrew (2020): Code for: "Bunching to Maximize Tax Credits: Evidence from Kinks in the U.S. Tax Schedule". Version: V0. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E110661