Plausibly Exogenous [1027] - Tax Reform (11/23/2022)

LHS Variable
Earnings adjustment

RHS Variable
Tax policy change

Source of Exogenous Variation
Tax reforms that create and subsequently eliminate income tax kinks in Cyprus

- Mavrokonstantis and Seibold (2022), “Bunching and Adjustment Costs: Evidence from Cypriot Tax Reforms”