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Replication data for: Do Taxpayers Bunch at Kink Points?

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  • Saez, Emmanuel
Publication Date
  • Abstract

    This paper uses tax return data to analyze bunching at the kink points of the US income tax schedule. We estimate the compensated elasticity of reported income with respect to (one minus) the marginal tax rate using bunching evidence. We find clear evidence of bunching around the first kink point of the Earned Income Tax Credit but concentrated solely among the self-employed. A simple tax evasion model can account for those results. We find evidence of bunching at the threshold of the first income tax bracket where tax liability starts but no evidence of bunching at any other kink point. (JEL H23, H24, H26)
This study is freely available to the general public via web download.
  • Is version of
    DOI: 10.3886/E114741
  • Saez, Emmanuel. “Do Taxpayers Bunch at Kink Points?” American Economic Journal: Economic Policy 2, no. 3 (August 2010): 180–212.
    • ID: 10.1257/pol.2.3.180 (DOI)

Update Metadata: 2020-08-11 | Issue Number: 1 | Registration Date: 2020-08-11

Saez, Emmanuel (2010): Replication data for: Do Taxpayers Bunch at Kink Points?. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset.