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Using Danish high-frequency payroll data and tax reform variation, we detect year-end tax avoidance among top managers. Five to seven percent of top managers exploit year-end tax planning strategies to save taxes. Around 30 percent of the top managers engaging in year-end tax avoidance do so by...
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The converging roles of men and women are among the grandest advances in society and the economy in the last century. These aspects of the grand gender convergence are figurative chapters in a history of gender roles. But what must the "last" chapter contain for there to be equality in the labor...
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A typical strategy for measuring the returns to international experience—comparing the earnings of returning migrants to comparable non-migrants—has been criticized for not adequately accounting for self-selection. I suggest an alternative, testing whether individuals born beyond US borders,...
Persistent link: https://www.econbiz.de/10010773957
This paper estimates quantile earnings functions with data from the 2004 Tanzanian Household Worker Survey to determine if ethnicity and gender--being female--matters per se and across the distribution of earnings. We find that in the Tanzanian manufacturing sector gender intersects with...
Persistent link: https://www.econbiz.de/10010659335
Previous evaluations of Job Corps document disparate effects on the earnings of adolescents (aged 16-19) and young adults (aged 20-24). These are conjectured to be due to differential human capital accumulation within the program between these groups. If correct, the effect of the program on...
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