TY  - JOUR
TI  - Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay
AU  - Bergolo, Marcelo
AU  - Burdin, Gabriel
AU  - de Rosa, Mauricio
AU  - Giaccobasso, Matias
AU  - Leites, Martin
PY  - 2019
KW  - misreporting
KW  - personal income taxation
KW  - tax bunching
KW  - elasticity of labor income
KW  - deductions behavior
KW  - developing economies
UR  - https://ssrn.com/abstract=3390276
DO  - 10.2139/ssrn.3390276
T2  - IZA Discussion Paper No. 12286
UR  - https://www.pollux-fid.de/r/ssrn-3390276
H1  - Pollux (Fachinformationsdienst Politikwissenschaft)
ER  -