Abstract (Translated):
This study evaluates the effect of the "Cheque Zapatero", a tax deduction implemented in Spain between 2008 and 2014, on taxpayers' behavior. In particular, it analyzes whether the deduction encouraged a "bunching" phenomenon. Using data from the Personal Income Tax Returners Panel for the period 2010-2014, this article applies two methodologies: the Chapman and Leigh (2009) approach and a modification of the Saez (2010) model. The results obtained indicate that no significant clustering patterns are observed at the inflection points of the tax system associated with the deduction. The analysis reveals that the "Cheque Zapatero" did not substantially alter taxpayers' behavior. This work contributes to the literature by applying a methodology that has been little explored in the Spanish context and suggests that progressive tax measures targeting labor income do not necessarily lead to strategic income reporting behaviors.
