| 000 -LEADER |
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| fixed length control field |
01078nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
201126b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Mortenson, Jacob A. and Whitten, Andrew. |
| 245 ## - TITLE STATEMENT |
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| Title |
Bouncing to maximize tax credit: Evidence from kinks in the US tax schedule |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
American Economic Journal Economic Policy |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
12(3), Aug, 2020: p.402-432 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
We explore bunching at US income tax kinks using a panel of 258 million tax returns from 1996 to 2014. We find bunching at seven kinks, with nearly all bunching occurring at kinks maximizing tax credits. In our sample period, the total number of bunchers increased at an 11 percent annualized growth rate, from 134,300 in 1996 to 866,600 in 2014. Approximately two-thirds of these bunchers locate at the unique point that maximizes refunds. Some taxpayers repeatedly bunch at this point, even in consecutive years when different tax kinks are refund maximizing. – Reproduced
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| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
American Economic Journal Economic Policy |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
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| Subject DIP |
WEALTH TAX |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Articles |
