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A maximum likelihood bunching estimator of the elasticity of taxable income (...
This paper develops a maximum likelihood (ML) bunching estimator of the elasticity of taxable income (ETI). Our structural approach provides a natural framework to... -
The untold story of Midijobs
Midijobs are employment relationships with moderate monthly earnings that benefit from payroll tax subsidies. Since 2003, the subsidy is universally available for all regions,...
