Essays on behavioral reponses to taxation
| Autor: | Gamarra Rondinel, Ana |
|---|---|
| Přispěvatelé: | Arrazola Vacas, María, Sanz Sanz, José Félix |
| Rok vydání: | 2019 |
| Předmět: | |
| Zdroj: | E-Prints Complutense. Archivo Institucional de la UCM instname E-Prints Complutense: Archivo Institucional de la UCM Universidad Complutense de Madrid |
| Popis: | This thesis is entitled Essays on Behavioral Responses to Taxation and consists of five chapters. The first one describes the framework in which the thesis is placed, the three subsequent chapters present the major studies and findings, and the last one states the general conclusions. In the second chapter, I provide empirical evidence on taxpayers’ responsiveness to personal income taxation through the estimation of the elasticity of taxable income for Spain. Applying the bunching approach and an annual cross-section data that covers all income tax returns for 2010-2014, I find clear evidence of bunching behavior at the first four tax kinks of the Spanish Personal Income Tax created by the progressivity of the tax and intensified by the tax reform of 2011. Further exploration confirms the existence of considerable heterogeneity in the value of the elasticity depending on taxpayers’ characteristics. By analyzing the anatomy of responses, I find that much of the behavioral response to kinks in the Spanish tax system is the result of married taxpayers using itemized deductions to minimize their tax liabilities... |
| Databáze: | OpenAIRE |
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