responses in microsimulation models. The paper focuses attention on two methodologies for modelling labour supply: the discrete … models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of … responses but also for identifying optimal tax-benefit systems, given some of the challenges of the theoretical approach …

changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We … spouses. These differences in outcomes have consequences for the evaluation of policy changes in the tax system and shed light …

This paper studies the speed at which workers' pre-tax earnings respond to tax changes along the intensive margin. We … do so in the context of Germany, where a large discontinuity - or notch - in the tax schedule induces sharp bunching in …

By using a bunching design on rich administrative tax records from Uruguay's tax agency we explore how individual … through employer-employee collusion. Our results suggest that policy efforts should be directed at broadening the tax base and … improving the enforcement capacities rather than eroding tax progressivity. …

household production and formal child care to the wage rate, the price of child care, taxes, benefits and child care subsidies … child care. A policy simulation suggests that labor force participation and hours of market work would increase … substantially in a fiscal system based solely on individual rather than joint taxation. -- time use ; income tax ; child care …

We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect … marginal net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The …

administrative data and a tax reform in Denmark. The reform introduced joint taxation to a middle tax bracket, bringing large changes … to the tax system facing married couples. Using variation in spousal income for identification, we present non … wages (with respect to net-of-marginal-tax rates) is close to one. For higher-income workers, the effects are small and …