Martin Leites

Universidad de la República

Avenida 18 de Julio 182

Montevideo, 11100

Uruguay

SCHOLARLY PAPERS

7

DOWNLOADS

700

SSRN CITATIONS

16

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

How do Top Earners Respond to Taxation? Evidence from a Tax Reform in Uruguay

Number of pages: 119 Posted: 14 Jan 2022 Last Revised: 14 Jun 2022
Universidad de la Republica - Instituto de Economía, University of Leeds - Faculty of Business, Instituto de Economía - Universidad de la República, University of California, Los Angeles (UCLA) - Anderson School of Management, Universidad de la República and Universidad de la Republica - Instituto de Economía
Downloads 224 (257,482)

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Income taxation, top income earners, tax reform, reported income supply, income-shifting

Digging into the Channels of Bunching: Evidence From the Uruguayan Income Tax

Number of pages: 72 Posted: 20 May 2019 Last Revised: 16 Nov 2020
Universidad de la Republica - Instituto de Economía, University of Leeds - Faculty of Business, Instituto de Economía - Universidad de la República, University of California, Los Angeles (UCLA) - Anderson School of Management and Universidad de la República
Downloads 125 (425,317)
Citation 3

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Personal Income Taxation, Tax Bunching, Elasticity of Labour Income, Deductions Behaviour, Underreporting, Developing Economies

Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay

IZA Discussion Paper No. 12286
Number of pages: 73 Posted: 21 May 2019 Last Revised: 19 May 2022
Universidad de la Republica - Instituto de Economía, University of Leeds - Faculty of Business, University of California, Los Angeles (UCLA), University of California, Los Angeles (UCLA) - Anderson School of Management and Universidad de la República
Downloads 43 (793,617)

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misreporting, personal income taxation, tax bunching, elasticity of labor income, deductions behavior, developing economies

3.
Downloads 98 (505,740)
Citation 3

Dissecting Inequality-Averse Preferences

Number of pages: 91 Posted: 22 Jan 2021
Universidad de la Republica - Instituto de Economía, University of Leeds - Faculty of Business, Universidad de la Republica, University of California, Los Angeles (UCLA), University of California, Los Angeles (UCLA) - Anderson School of Management and Universidad de la República
Downloads 77 (594,390)

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inequality aversion, fairness, risk, effort, luck, redistribution, questionnaire-experiments

Dissecting Inequality-Averse Preferences

IZA Discussion Paper No. 14828
Number of pages: 105 Posted: 19 May 2022 Last Revised: 24 Jun 2022
Universidad de la Republica - Instituto de Economía, University of Leeds - Faculty of Business, University of Antwerp, University of California, Los Angeles (UCLA), University of California, Los Angeles (UCLA) - Anderson School of Management and Universidad de la República
Downloads 21 (991,946)
Citation 3

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redistribution, luck, effort, risk, fairness, inequality aversion, questionnaire-experiments

4.
Downloads 85 (553,439)
Citation 2

What Makes a Tax Evader?

Number of pages: 123 Posted: 19 Feb 2021 Last Revised: 20 Dec 2021
Universidad de la Republica - Instituto de Economía, Universidad de la República, University of California, Los Angeles (UCLA) and Universidad de la Republica
Downloads 70 (627,877)

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tax evasion, tax morale, social preferences, social norms

What Makes a Tax Evader?

NBER Working Paper No. w28235
Number of pages: 54 Posted: 21 Dec 2020 Last Revised: 24 Feb 2023
Universidad de la Republica - Instituto de Economía, Universidad de la República, University of California, Los Angeles (UCLA) and Universidad de la Republica
Downloads 15 (1,058,777)
Citation 3

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5.

The Effect of Relative Concern on Life Satisfaction: Relative Deprivation and Loss Aversion

IZA Discussion Paper No. 11404
Number of pages: 35 Posted: 02 Apr 2018
Martin Leites and Xavier Ramos
Universidad de la República and Universitat Autònoma de Barcelona
Downloads 62 (658,395)

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life satisfaction, relative income, loss aversion, prospect theory

Choosing or Inheriting the Joneses: The Origins of Reference Groups

IZA Discussion Paper No. 15584
Number of pages: 42 Posted: 29 Sep 2022
Universidad de la República, El Instituto de Economía (IECON), Universitat Autònoma de Barcelona and El Instituto de Economía (IECON)
Downloads 29 (911,159)

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intergenerational transmission, reference group, income comparisons

Choosing or Inheriting the Joneses: The Origins of Reference Groups

Number of pages: 41 Posted: 16 Jan 2023
Universitat Autònoma de Barcelona, Universidad de la República, affiliation not provided to SSRN and Universidad de la República - Facultad de Ciencias Económicas y de Administración (FCEA)
Downloads 16 (1,047,457)

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Intergenerational transmission, Reference group, Income comparisons

7.

The Positionality of Goods and the Positional Concern's Origin

Number of pages: 62 Posted: 07 Jun 2023
Martin Leites, Gonzalo Salas and Analia Rivero
Universidad de la República, Universidad de la República - Facultad de Ciencias Económicas y de Administración (FCEA) and affiliation not provided to SSRN
Downloads 18 (991,977)

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positionality, positional goods, visibility, meritocracy, questionnaire-experiments