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  4. Keywords: bunching; taxable income elasticity; income shifting; family taxation; Kolmogorov–Smirnov test; kernel smoothing; JEL codes: H24
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19 October 2026

All in the Family: Aggregation and the Interpretation of Tax Bunching
Anand Bharadwaj and Robert Breunig Working Paper 18/2026 October 2026
  • Keywords: bunching; taxable income elasticity; income shifting; family taxation; Kolmogorov–Smirnov test; kernel smoothing; JEL codes: H24
  • H26
  • C14
  • D13.