Journal of Public Economics · 2019 · 74 citations · 22 references
Public AffairsBusiness EconomicsEntrepreneurshipRegulatory ComplianceRegulatory EconomicsTaxationBehavioral Responses To TaxationCompliance Cost AssessmentLegal ComplianceRegulationTax ComplianceTransaction Cost EconomicsFixed Compliance CostsIndirect Compliance CostsSmall Business Compliance CostsSmall Business Tax IncentivesTax Compliance Costs MeasurementTax Compliance IncentivesTaxpayer Compliance Costs
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Do Taxpayers Bunch at Kink Points?
Emmanuel Saez · American Economic Journal Economic Policy · 2010 · 917 citations