Frictions and taxpayer responses: evidence from bunching at personal tax thresholds.

28 The difference in elasticities between the two groups is not statistically significant at the 95% level in the 1990s, when sample sizes were smaller, but is highly significant from 2002. 29 Though even the ‘unattenuated’ ETIs we estimate below are not structural preference parameters: they are also functions of the tax base and enforcement, and may highlight the extent of avoidance and evasion opportunities. 30 This approach will in fact deliver a downwardly biased estimate of the unattenuated earnings response.

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