Tax Bunching, Income Shifting and Self-employment

Arbeitspapier

This paper proposes a dynamic extension to Saez (2010) bunching formula that allows us to distinguish bunching based on real responses and income shifting. We provide direct evidence of income shifting and pronounced bunching in taxable income for the case of Danish self-employed. If income shifting was neglected in this case, we would conclude that taxable incomes were highly sensitive to changes in marginal tax rates. We show, however, that more than half of the observed bunching in taxable income for the self-employed is driven by intertemporal income shifting, implying a structural elasticity in the range of 0.14-0.20

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: EPRU Working Paper Series ; No. 2012-04

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Taxation, Subsidies, and Revenue: General ; Demand and Supply of Labor: General
• Thema: Self-employment ; tax bunching ; retained pro?ts ; tax avoidance ; income shifting ; Gewinnverlagerung ; Steuervermeidung ; Selbstständige ; Dänemark

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Le Maire, Daniel ; Schjerning, Bertel
• Ereignis: Veröffentlichung
• (wer): University of Copenhagen, Economic Policy Research Unit (EPRU)
• (wo): Copenhagen
• (wann): 2012

Weitere Informationen

• Handle: http://hdl.handle.net/10419/82100
• Letzte Aktualisierung: 10.03.2025, 11:46 MEZ