| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP14599 |
| DP14599 The Ability Gradient in Bunching | |
| Spencer Bastani; Daniel Waldenstrom | |
| 发表日期 | 2020-04-12 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | 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. |
| 主题 | Public Economics |
| 关键词 | Bunching Ability Skills Complexity Optimal taxation |
| URL | https://cepr.org/publications/dp14599 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/543507 |
| 推荐引用方式 GB/T 7714 | Spencer Bastani,Daniel Waldenstrom. DP14599 The Ability Gradient in Bunching. 2020. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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