Estimating Taxable Income Responses using Danish Tax Reforms

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Tax Bunching, Income Shifting and Self-employment (2013, methodology): “Using Danish data, Kleven and Schultz (2011) examine cross-tax e¤ects in a regression framework and nd evidence for weak substitutionability of labor and capital income.”
Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities (2011, unknown): “Kleven and Schultz (2012) finds small yet very compellingly 11 Note that we have used the assumption stated in the proposition that sheltering happens only within top bracket taxpayers so that a change in t has no effect on individuals below the top bracket. identified elasticities for large top…”
Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records (2011, unknown): “Kleven et al. (2010) uncover substantial tax evasion among the self-employed and estimate that 40% of the bunchingat thetopkinkis drivenbytaxevasion.”
Fiscal consolidation with tax evasion and corruption (2014, methodology): “For example, Kleven and Schultz (2014) provide an estimate for Denmark equal to 0.09 for this elasticity and, using the same methodology, Arrazola et al. (2014) report a taxable income elasticity equal to 1.5 in Spain.”