@article {Frictions2020,
title = {Frictions and taxpayer responses: evidence from bunching at personal tax thresholds},
year = {2020},
notes = {https://doi.org/10.1007/s10797-020-09619-0},
url = {https://www.esri.ie/publications/frictions-and-taxpayer-responses-evidence-from-bunching-at-personal-tax-thresholds},
author = {Adam, S., Browne, J., Phillips, D., and Roantree, B.},
journal = {International Tax and Public Finance, Vol. 28, 2021, pp. 612–653},
}