Denmark, Norway, New Zealand, Canada and the USA are the OECD countries that spend most on education, measured in relation to GDP. Focusing in particular on upper secondary education, this paper examines whether the heavy expenditure on education in Denmark is matched by high output from the...

This paper analyzes the motivation effect of activation programs on wages and employment. We utilize a reform of the Danish UI system in 1998 that reduced the period of unconditional benefits and thereby created exogenous variation in the probability of people entering a mandatory activation...

Intertemporal shifting of wage income takes place when income earned in one tax year is paid out in another tax year in order to save taxes. Shifting has implications for the evaluation of the distortionary and distributional effects of taxes and may cause serious bias in empirical estimates of...