Year-End Tax Planning of Top Management: Evidence from High-Frequency Payroll Data

Kreiner, Claus Thustrup; Leth‐Petersen, Søren; Skov, Peer Ebbesen

doi:10.1257/aer.104.5.154

Cited by 23 publications

(13 citation statements)

References 4 publications

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“…Finally, my study focuses on lower-income wage earners with rather limited possibilities to shelter taxable income but usually more elastic labor supply (such as females or secondary earners). Some studies suggest that sheltering and avoidance/evasion behavior increases with income (e.g., Kreiner et al 2014;Alstadsaeter et al 2017). Hence, it would be very interesting to also study deduction and earnings responses of high-income earners.…”

Section: Introductionmentioning

confidence: 99%

How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria

Paetzold

2018

Int Tax Public Finance

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This paper contributes to recent literature examining the importance of the different channels through which taxable income responses occur. Using bunching techniques and exploiting a large kink point where marginal tax rates increase by as much as 38 percentage points, I first recover modest gross earnings responses of Austrian employees. Next, I demonstrate that when accounting for deduction behavior, the additional mass of wage earners at the kink increases by around 50%. I show direct evidence of wage earners targeting the kink with their deduction claiming. Finally, I contrast the responses of wage earners with those of self-employed taxpayers, and find that access to different tax adjustment channels corresponds with different adjustment behavior. In sum, my results suggest that distinguishing between earnings and deduction responses matters even for taxpayers with only limited possibilities to shelter taxable income.

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Section: Introductionmentioning

confidence: 99%

How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria

Paetzold

2018

Int Tax Public Finance

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“…Much of the evidence is based on self-employed and/or high-income taxpayers given their larger range of opportunities to adjust their (taxable or gross) income (e.g. Kreiner et al (2014Kreiner et al ( , 2016, Le Maire and Schjerning (2013) or Harju and Matikka (2016)). Kleven et al (2011) and Kleven et al (2016) stress that third party information reporting influences the magnitude of behavioral responses.…”

Section: Introductionmentioning

confidence: 99%

The Elasticity of Taxable Income: A Meta-Regression Analysis

Neisser

2017

SSRN Journal

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The IEB research program in Tax Systems Analysis aims at promoting high quality research in the field of taxation, taking into account not only the traditional approach to optimal taxation, but also administrative issues and the decentralization or globalization context. The ultimate aim of the program is to generate socially useful knowledge in this field. Special emphasis is put on empirical research, and on the analysis of the Spanish Tax System. The program enjoys the support from the IEB-Foundation. The IEB working papers represent ongoing research that is circulated to encourage discussion and has not undergone a peer review process. Any opinions expressed here are those of the author(s) and not those of IEB. IEB Working Paper 2017/10 THE ELASTICITY OF TAXABLE INCOME:A META-REGRESSION ANALYSIS * Carina NeisserABSTRACT: The elasticities of taxable (ETI) and broad income (EBI) are key parameters in optimal tax and welfare analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive meta-regression analysis of elasticities that measure behavioral responses to income taxation using information from 51 different studies containing 1,420 estimates. I find that heterogeneity in reported estimates is driven by regression techniques, sample restrictions and variations across countries and time.Moreover, I provide descriptive evidence of the correlation between contextual factors and the magnitude of an elasticity estimate. Overall, the study confirms the fact that the ETI itself is endogenous to the underlying tax system. I also document that selective reporting bias is prevalent in the literature. The direction of reporting bias depends on whether or not deductions are included in the tax base.JEL Codes: C81, H24, H26

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“…Other channels that have been found to contribute to the ETI are, e.g., inter-and intra-temporal income shifting (Auerbach and Slemrod 1997, Kreiner et al 2013, Harju and Matikka 2013, le Maire and Schjerning 2013, Kreiner et al 2014, or tax non-compliance (Gorodnichenko et al 2009;Kleven et al 2011). …”

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confidence: 99%

The elasticity of taxable income in the presence of deduction possibilities

Doerrenberg

Peichl

Siegloch

2017

Journal of Public Economics

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Year-End Tax Planning of Top Management: Evidence from High-Frequency Payroll Data

Cited by 23 publications

References 4 publications

How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria

How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria

The Elasticity of Taxable Income: A Meta-Regression Analysis

The elasticity of taxable income in the presence of deduction possibilities

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