Do Taxpayers Bunch at Kink Points?
利用美国所得税申报数据，分析纳税人在税率拐点处的聚集行为，发现仅自雇者在劳动所得税抵免的第一个拐点处有明显聚集，可用简单逃税模型解释。
This paper uses tax return data to analyze bunching at the kink points of the US income tax schedule. We estimate the compensated elasticity of reported income with respect to (one minus) the marginal tax rate using bunching evidence. We find clear evidence of bunching around the first kink point of the Earned Income Tax Credit but concentrated solely among the self-employed. A simple tax evasion model can account for those results. We find evidence of bunching at the threshold of the first income tax bracket where tax liability starts but no evidence of bunching at any other kink point.