000			01078nam a22001457a 4500
999			_c514669 _d514669
008			201126b ||||| |||| 00| 0 eng d
100			_aMortenson, Jacob A. and Whitten, Andrew. _921526
245			_aBouncing to maximize tax credit: Evidence from kinks in the US tax schedule
260			_aAmerican Economic Journal Economic Policy
300			_a12(3), Aug, 2020: p.402-432
520			_aWe 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
773			_aAmerican Economic Journal Economic Policy
906			_aWEALTH TAX
942			_cAR