Self-centered and non-self-centered inequality aversion matter: Evidence from Uruguay based on an experimental survey
In: Journal of economic inequality, Band 19, Heft 2, S. 265-291
ISSN: 1573-8701
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In: Journal of economic inequality, Band 19, Heft 2, S. 265-291
ISSN: 1573-8701
In: IZA Discussion Paper No. 11404
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In: JEBO-D-22-01747
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In: IZA Discussion Paper No. 15584
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In: The economic journal: the journal of the Royal Economic Society, Band 131, Heft 639, S. 2726-2762
ISSN: 1468-0297
Abstract
Based on detailed administrative tax records, we implement a bunching design to explore how individual taxpayers respond to personal income taxation in Uruguay. We estimate a very modest elasticity of taxable income at the first kink point (0.06) driven by a combination of gross labour income and deduction responses. Taxpayers use personal deductions more intensively close to the kink point and underreport income to the tax authority. Our results suggest that the efficiency costs of taxation are not necessarily large in contexts characterised by limited deduction opportunities. Policy efforts should be directed at broadening the tax base and improving enforcement capacity.
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In: IZA Discussion Paper No. 12286
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