연구정보
[경제] Differential Bunching Impacts across the Income Distribution: Evidence from Zambian Tax Administrative Data
잠비아 국외연구자료 연구보고서 - UNU WIDER 발간일 : 2023-12-01 등록일 : 2024-01-05 원문링크
We investigate the behavioural responses of
individual taxpayers to changes in marginal personal income tax rates applying
empirical bunching methodology to tax administrative data from Zambia over the
period from 2014 to 2021.
We find evidence for excess bunching at the
first kink in the tax schedule for all years but less evidence of bunching at
the second and third thresholds. While bunching is considerable and behavioural
responses are observed to changes in the location of the kinks over time,
bunching at reference points (‘round-number bunching’) also appears large.
Implied elasticities of taxable income are
however not remarkable, and comparing actual and estimated counterfactual wage
distributions reveal that missed tax revenue arising from the excess bunching
is limited. This is consistent with the observed bunching reacting sharply and
immediately to changes in the location of the kink points over time, suggesting
that observed behavioural change is driven by reporting behaviour rather than
real economic responses.
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