Pages tagged by "bunching"

Hundreds and thousands: bunching at positive, salient tax balances and the cost of reducing tax liabilities

Australian taxpayers display reference-dependent preferences when filing their tax returns - they bunch at positive and salient thresholds. We develop a...

Optimal deductibility: Theory, and evidence form a bunching decomposition

I define a new tax instrument, the ‘deductibility rate’, which specifies the proportion of eligible expenses a taxpayer may deduct when preparing her...

Updated:  29 November 2022/Responsible Officer:  Crawford Engagement/Page Contact:  CAP Web Team