Arbeitspapier
The Ability Gradient in Bunching
We analyze the relationship between cognitive ability and bunching in the context of a large and salient kink point of the Swedish income tax schedule. Using population-wide register data from the Swedish military enlistment and administrative tax records, we find that high-ability individuals bunch more than low-ability individuals. This ability gradient is stronger for the self-employed, but is also present among wage earners. We also use high-school GPA and math grades to analyze gender differences, finding a stronger ability gradient among men.
- Language
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Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 8233
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Time Allocation and Labor Supply
Human Capital; Skills; Occupational Choice; Labor Productivity
- Subject
-
bunching
ability
skills
complexity
optimal taxation
- Event
-
Geistige Schöpfung
- (who)
-
Bastani, Spencer
Waldenström, Daniel
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2020
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Bastani, Spencer
- Waldenström, Daniel
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2020
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