作者: Raj Chetty , John N Friedman , Emmanuel Saez
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摘要: We develop a new method of estimating the impacts tax policies that uses areas with little knowledge about policy’s marginal incentives as counterfactuals for behavior in absence policy. apply this to characterize Earned Income Tax Credit (EITC) on earnings using administrative records covering all EITC-eligible …lers from 19962009. begin by developing proxy local EITC schedule –the degree “sharp bunching”at exact income level maximizes refunds individuals who report self-employment income. The self-employed sharp bunching varies signi…cantly