This paper presents new evidence on the effects of retirement benefits on labor force
participation decisions. The analysis is based on a mandated rule for employer-provided …

State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax
rates will be higher on the low state tax side of a border. Local taxes will decrease from the …

This paper uses data from the universe of tax returns filed between 2001 and 2010 to test
whether parents shift the timing of childbirth around the New Year to gain tax benefits. Filers …

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 …

For the first time, we exploit quasi-experimental variation to investigate the impact of
inheritance taxation on wealth accumulation. Using bunching and difference-in-differences …

The tax-systems perspective considers a variety of costs and behavioral margins often
ignored in standard tax analysis: administrative and compliance costs, evasion and …

Most countries reduce disability insurance (DI) benefits for beneficiaries earning above a
specified threshold. Such an earnings threshold generates a discontinuous increase in tax …

US employers and the federal government devote more than 1.5% of GDP annually toward
promoting defined contribution retirement saving. We study the distributional and lifetime …

We study retirement and bank account participation for the universe of US households with a
member aged 50 to 59 in the administrative tax data. In the lowest income quintile in 2019 …

In electricity markets, the price paid by retail customers during periods of peak demand is far
below the cost of supply. This leads to overconsumption during peak periods, requiring the …