Identifying behavioral responses to tax reforms: New insights and a new approach
重新审视了税收改革行为反应的识别问题，提出了一种图形化验证和表示处理效应的新方法，并通过丹麦的税收改革案例进行说明。
We revisit the identification of behavioral responses to tax reforms and develop a new approach for graphical validation and representation of treatment effects. We show that the standard estimation strategy relies on an assumption of constant trend differentials. In the context of income taxation, this implies that differences in income trends across the income distribution should remain constant in the absence of tax reforms. Similar to pre-trend validation of differences-in-differences studies, we can validate this assumption by comparing the evolution of income in untreated parts of the income distribution. We illustrate our new approach by studying several tax reforms in Denmark..