Gender Based Taxation (GBT) satisfies Ramsey´s optimal criterion by taxing less the moreelastic labor supply of (married) women. This holds when different elasticities between menand women are taken as exogenous and primitive...

We show that, contrary to widespread belief, low-pay workers do not generally prefer that theminimum wage rate be increased until the labor demand is unitary elastic...

Between the years 1996 and 2003, a series of amendments were made to the Tax ReformAct of 1986 (TRA86) that gradually increased the tax credit for health insurance purchases bythe self-employed from 25 to 100 percent. We study how these changes in the tax code haveinfluenced the likelihood that...

In Germany, the employment response to the post-2007 crisis has been muted compared toother industrialized countries. Despite a large drop in output, employment has hardlychanged. In this paper, we analyze the determinants of German firms’ labor demand duringthe crisis using a firm-level panel...

According to the Hutchens (1999) model, early retirement is not explained as a result ofmaximizing expected individual utility but rather as a demand-side phenomenon arising froma firm’s profit-maximizing behaviour...