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Miguel Olivo-Villabrille

Australian National University (ANU) - Crawford School of Public Policy

ANU College of Asia and the Pacific

J.G. Crawford Building, #132, Lennox Crossing

Canberra, Australian Capital Territory 0200

Australia

SCHOLARLY PAPERS

3

DOWNLOADS

337

TOTAL CITATIONS

5

Scholarly Papers (3)

1.

Individuals' Responsiveness to Marginal Tax Rates: Evidence from Bunching in the Australian Personal Income Tax

TTPI - Working Paper 11/2023
Number of pages: 91 Posted: 09 Aug 2023
Shane Johnson, Robert V. Breunig, Miguel Olivo-Villabrille and Arezou Zaresani
Australian National University (ANU) - Crawford School of Public Policy, Australian National University (ANU) - Crawford School of Public Policy, Australian National University (ANU) - Crawford School of Public Policy and The University of Sydney
Downloads 156 (480,208)
Citation 4

Abstract:

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Elasticity of Taxable Income (ETI), bunching, marginal tax rates; taxpayer responsiveness

Tax Sheltering Cost Among High-Income Taxpayers: Evidence From an Australian Tax Policy Change

TTPI - Working Paper 3/2024
Number of pages: 90 Posted: 17 Apr 2024
Arezou Zaresani, Miguel Olivo-Villabrille and Robert V. Breunig
The University of Sydney, Australian National University (ANU) - Crawford School of Public Policy and Australian National University (ANU) - Crawford School of Public Policy
Downloads 115 (620,578)

Abstract:

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taxation and incentives, progressive income tax, high-income taxpayers, tax sheltering

Tax Sheltering Cost Among High-Income Taxpayers: Evidence from an Australian Tax Policy Change

Number of pages: 97 Posted: 05 Jun 2024
Arezou Zaresani, Miguel Olivo-Villabrille and Robert V. Breunig
The University of Sydney, Australian National University (ANU) - Crawford School of Public Policy and Australian National University (ANU) - Crawford School of Public Policy
Downloads 24 (1,445,011)
Citation 1

Abstract:

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taxation and incentives, progressive income tax, high-income taxpayers, tax sheltering, elasticity of taxable Income (ETI), bunching, kink.

3.

Elasticity of Taxable Income and Adjustment Costs: High-Income Taxpayers’ Bunching Behavior

Number of pages: 105 Posted: 25 Aug 2025
Arezou Zaresani, Miguel Olivo-Villabrille and Robert V. Breunig
The University of Sydney, Australian National University (ANU) - Crawford School of Public Policy and Australian National University (ANU) - Crawford School of Public Policy
Downloads 42 (1,157,785)

Abstract:

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H21, H24, H26, D31