Replication data for: Do Taxpayers Bunch at Kink Points?

Emmanuel Saez
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...
This data repository is not currently reporting usage information. For information on how your repository can submit usage information, please see our documentation.