Matías Giaccobasso
Biographic Data
| ID | 5805705 |
|---|---|
| NAME | Matías Giaccobasso |
| GIVEN NAMES | Matías |
| FAMILY NAME | Giaccobasso |
| SIGNATURE | GIACCOBASSO M |
| AFFILIATIONS | Anderson School of Management, UCLA, USA and Universidad de La República, Uruguay |
| VERIFIED | No |
| TOTAL WORKS | 4 |
| TOTAL CITATIONS | 1 |
| AUTHOR COUNT | 4 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2019 |
| LATEST PUBLICATION YEAR | 2022 |
| H-INDEX | 1 |
How do Top Earners Respond to Taxation? Evidence from a Tax Reform in Uruguay
Dissecting inequality-averse preferences
Digging Into the Channels of Bunching: Evidence from the Uruguayan Income Tax
Based on detailed administrative tax records, we implement a bunching design to explore how individual taxpayers respond to personal income taxation in Uruguay. We estimate a very modest elasticity of taxable income at the first kink point (0.06) driven by a combination of gross labour income and deduction responses. Taxpayers use personal deductions more intensively close to the kink point and underreport income to the tax authority. Our results…
Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay
Digging Into the Channels of Bunching: Evidence from the Uruguayan Income Tax
Based on detailed administrative tax records, we implement a bunching design to explore how individual taxpayers respond to personal income taxation in Uruguay. We estimate a very modest elasticity of taxable income at the first kink point (0.06) driven by a combination of gross labour income and deduction responses. Taxpayers use personal deductions more intensively close to the kink point and underreport income to the tax authority. Our results…
Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay
Digging Into the Channels of Bunching: Evidence from the Uruguayan Income Tax
Based on detailed administrative tax records, we implement a bunching design to explore how individual taxpayers respond to personal income taxation in Uruguay. We estimate a very modest elasticity of taxable income at the first kink point (0.06) driven by a combination of gross labour income and deduction responses. Taxpayers use personal deductions more intensively close to the kink point and underreport income to the tax authority. Our results…
How do Top Earners Respond to Taxation? Evidence from a Tax Reform in Uruguay
Dissecting inequality-averse preferences
Economics (4 works) · Fiscal Policy and Economic Growth (3 works) · Gender, Labor, and Family Dynamics (3 works) · Taxation and Compliance Studies (3 works) · Double taxation (2 works) · Enforcement (2 works) · International economics (2 works) · Law (2 works) · Monetary economics (2 works) · Political science (2 works)