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finding is especially strong on the extensive margin where the elasticity for a wage decrease is twice that for a wage …
Persistent link: https://www.econbiz.de/10011450669
Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first set up a theoretical model to...
Persistent link: https://www.econbiz.de/10009629600
tax ; flat tax ; labor supply elasticity ; difference-in-difference ; regression discontinuity ; wage endogeneity …
Persistent link: https://www.econbiz.de/10003863654