This paper evaluates the welfare effects of the 1986 Tax Reform Act (TRA86). In thirty years since its introduction …

reform in which married individuals file taxes separately. Our findings indicate that tax reforms are accompanied by large …

Parts of the Dutch tax reform 2001 are directed towards fiscal partners in a household and aim at lowering the marginal … tax burden of the partner with the lowest (potential) labour income. An important goal of the reform is to increase the … children is in line with the predicted effect of the tax reform. …

interactions in male labor supply can mis-estimate the response to tax reform by as much as 60 percent. -- Labor supply ; social …

We study experimentally the protection of property in five widely distinct countries - Austria, Mexico, Mongolia, South …

discuss evidence on these questions for Austria, Britain, France, Germany, Hong Kong, Israel, Portugal, Spain and the United …

responses to the reform are entirely driven by the traditional substitution and income effects as in a unitary model. For some … households only, the reform alters the intrahousehold distribution in a way that tends to change normative conclusions. A … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

a large and generous parental leave extension in Austria exploiting a sharp birthday cutoff-based discontinuity in the … capital outcomes only if the reform induces a replacement of informal childcare with maternal care. We conclude that care …

-experimental variation in nonemployment values arises from four large reforms of unemployment insurance (UI) benefit levels in Austria. We …