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.
- Sprache
-
Englisch
- Erschienen in
-
Series: IFN Working Paper ; No. 1333
- Klassifikation
-
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
- Thema
-
Bunching
Ability
Skills
Complexity
Optimal Taxation
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Bastani, Spencer
Waldenström, Daniel
- Ereignis
-
Veröffentlichung
- (wer)
-
Research Institute of Industrial Economics (IFN)
- (wo)
-
Stockholm
- (wann)
-
2020
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Bastani, Spencer
- Waldenström, Daniel
- Research Institute of Industrial Economics (IFN)
Entstanden
- 2020