Bunching and adjustment costs : evidence from Cypriot tax reforms
Year of publication: |
2022
|
---|---|
Authors: | Mavrokonstantis, Panos ; Seibold, Arthur |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 214.2022, p. 1-19
|
Subject: | Income tax | Bunching | Kinks | Optimization frictions | Steuerreform | Tax reform | Einkommensteuer | Theorie | Theory | Anpassungskosten | Adjustment costs | Optimale Besteuerung | Optimal taxation |
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