the literature. By exploiting the sharp reduction in payroll tax rate when workers turn 60, we find that the payroll tax …

model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net … German income tax reduction of 2000 induced smaller exit rates out of self-employment for men and smaller entry rates for …

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 …

In this paper, we estimate the difference in long-run after-tax and transfer income from employment and from non …

public finance performance of non-citizens was explained by their lifetime low income and low tax payments. …

In this paper, we use linked employer-employee administrative tax data from Canada to estimate the impact of payroll … taxes on a variety of firms and workers outcomes. At the firm level, we use geographic and time variations in tax rates to … in the payroll tax rate to estimate its impact on the firm's level of employment, average wage and productivity, with …

, which has extensive tax-financed welfare programmes that provide a high social safety net. The analysis is based on a …