000			01329nab a22002297c 4500
999			_c142752 _d142752
003			ES-MaIEF
005			20200922175322.0
007			ta
008			200922s2020 xxu||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041	0		_aeng
100	1		_962132 _aMortenson, Jacob A.
245	0	0	_aBunching to maximize tax credits _bevidence from kinks in the US tax schedule _c by Jacob A. Mortenson and Andrew Whitten
260			_c2020
504			_aBibliografía
520			_aWe 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 maximizing tax credits. In our sample period, the total number of bunchers increased at an 11 percent annualized growth rate, from 134,300 in 1996 to 866,600 in 2014. Approximately two-thirds of these bunchers locate at the unique point that maximizes refunds. Some taxpayers repeatedly bunch at this point, even in consecutive years when different tax kinks are refund maximizing.
650		4	_aESTADOS UNIDOS _942888
650		4	_aIMPUESTOS _947460
650		4	_aPOLITICA FISCAL _948067
773	0		_9163208 _oOP 2135/2020/3 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x1945-7731 _gvolume 12, number 3, august 2020, p. 402-432
942			_cART