We study a Chinese policy that awards substantial tax cuts to firms with R&D investment
over a threshold or “notch.” Quasi-experimental variation and administrative tax data show a …

References | A Guide on Data Analysis Skip to main content A Guide on Data Analysis Show
table of contents Table of contents Preface 1 Introduction 2 Prerequisites I. BASIC 3 Descriptive …

This chapter reviews the recent developments in the bunching literature, both when
bunching appears in the outcome variable and when it appears in the treatment variable …

How should developing countries tax corporate income? We study this question in Costa
Rica, where firms face higher average tax rates on profits when revenues marginally …

The elasticity of taxable income is vital when predicting the effect of taxes. Bunching at
kinks/notches has been used to estimate this elasticity. We show that when the preference …

Despite the implications for policy, empirical evidence on the relative importance of factors
that shape labor supply responses is missing. This paper helps fill this gap and quantifies …

Data manipulation around cutoff points is observed in economics broadly and in
environmental and resource economics in particular. This paper develops a simple and …

We present a new model of charitable giving where individuals regard out-of-pocket
donations and the matches they induce as different. We show that match-price elasticities …

We study the role of cognitive ability for individuals' tax responsiveness using linked
administrative tax and military enlistment registers. Our main finding is that individuals in the …

Using a novel empirical approach and newly available administrative data on US tax filings,
we estimate the corporate elasticity of taxable income, decompose the elasticity into …