@TechReport{iza:izadps:dp13141,
            	author={Bastani, Spencer and Waldenström, Daniel},
            	title={The Ability Gradient in Bunching},
            	year={2020},
	month={Apr},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={13141},
            	url={https://www.iza.org/index.php/publications/dp13141},
	abstract={We analyze the relationship between cognitive ability and bunching in the context of a large and salient kink point of the Swedish income tax schedule. Using population-wide register data from the Swedish military enlistment and administrative tax records, we find that high-ability individuals bunch more than low-ability individuals. This ability gradient is stronger for the self-employed, but is also present among wage earners. We also use high-school GPA and math grades to analyze gender differences, finding a stronger ability gradient among men.},
	keywords={bunching;ability;skills;complexity;optimal taxation},
            }