Showing 1 - 10 of 32
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead to huge errors when predicting how tax...
Persistent link: https://www.econbiz.de/10005479132
Persistent link: https://www.econbiz.de/10005479139
We utilise repeated cross sections of micro data from several countries, available from the Luxembourg Income Study …
Persistent link: https://www.econbiz.de/10010818677
We estimate the causal relationship between family size and labour market outcomes for families in low fertility and low female employment regime. Family size is instrumented using twinning and gender composition of the first two children. Among families with at least one child we identify the...
Persistent link: https://www.econbiz.de/10010818814
model, time-use as an investment activity, and the distribution of extended income, issues of data collection, measurement …
Persistent link: https://www.econbiz.de/10005669569
study how the separate components influence hours of work, tax revenues and income distribution. The results indicate that … positive effects on hours of work due to the decreased marginal taxes on labor income. …
Persistent link: https://www.econbiz.de/10005634517
estimated income and wage effects can be attributed to the use of differing nonlabor income and wage measures. …
Persistent link: https://www.econbiz.de/10005638538
We study re-entry to the workforce of fully retired persons, so-called unretirement, and whether the decision to resume work depends primarily on social or economic reasons. Using Swedish register data for already retired individuals older than 55, we find unretirement to vary between 6 and 14...
Persistent link: https://www.econbiz.de/10009293642
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the … elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on … for reforming the Swedish tax system to improve its labour market impacts. We suggest better targeting the earned income …
Persistent link: https://www.econbiz.de/10008836582
We estimate the causal relationship between family size and labour market outcomes for families in low fertility and low female employment regime. Family size is instrumented using twinning and gender composition of the first two children. Among families with at least one child we identify the...
Persistent link: https://www.econbiz.de/10010690421