Mauricio De Rosa

Instituto de Economía - Universidad de la República

Montevideo

Uruguay

Paris School of Economics

Paris

France

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Scholarly Papers (1)

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 - Leeds University Business School (LUBS), Instituto de Economía - Universidad de la República, University of California, Los Angeles (UCLA) - Anderson School of Management and Universidad de la República
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Abstract:

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