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 …

In countries with dual public and private healthcare systems, individuals are often
incentivized to purchase private health insurance through subsidies and penalty. We use …

Based on detailed administrative tax records, we implement a bunching design to explore
how individual taxpayers respond to personal income taxation in Uruguay. We estimate a …

We examine how taxpayers learn to minimize personal income tax payments in the context
of a rapidly formalizing economy with an expanding tax base. Initially, take‐up of possible …

We investigate the effects of a climatic shock on individuals' tax deduction and tax payable
patterns, alongside their income dynamics. Using individual-level annual tax return data and …

Many governments offer tax concessions for retirement contributions. In this paper, we show
that income responses are crucial for understanding their effectiveness in raising retirement …

By using a bunching design on rich administrative tax records from Uruguay's tax agency we
explore how individual taxpayers respond to personal income taxation in a context with high …

We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency
dictates a strict rule for marginal deductions along the income distribution. An immediate …

Abstract: We review the recent developments in the bunching literature, both when bunching
is presented in the outcome variable and when it is presented in the treatment variable. We …

The desirability of a particular tax system depends on how different taxpayers react to it.
Exploiting the personal allowance threshold and detailed German tax administration data …