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

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

  • Has version
    DOI: 10.3886/E110661V1
  • 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