Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and … tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from … a household panel for 1998-2004. Utilizing difference-in-difference and regression-discontinuity-type approaches, we …

We document new facts about risk in male wages and earnings, household earnings, and pre- and post-tax income in the … added-worker effects, the presence of spousal earnings reduces the variability of household income compared to that of male … of the working life, and for those in the lower and upper parts of the income distribution. Hours are the main driver of …

with similar tenants. We link the tenants to their tax records to obtain information on demographics, income, mobility … negative income shocks, evidencing a collateral effect …

household of only three people, in 1850 household size was twice that figure. Further, both the number of children and the … number of adults in a household have fallen dramatically. We develop a simple theory of household size where living with … others is beneficial solely because the costs of household public goods can be shared. In other words, we abstract from intra …

This paper examines how labor income volatility and social security benefits can influence lifecycle household … annuities, and stocks as well as bonds. Higher labor income uncertainty and lower old-age benefits boost demand for stable … income in retirement, but also when young. In addition, a declining equity glide path with age is appropriate for the worker …

We study the demand for household water connections in urban Morocco, and the effect of such connections on household … subset was offered a simplified procedure to purchase a household connection on credit (at a zero percent interest rate … located fairly close to their homes), household connections did not lead to any improvement in the quality of the water …

service on health and income. This research has shown that effects of veteran status on mortality and earnings that appeared …: household and family life. In the present study we use the same IV approach to model the causal impact of Vietnam- era military …

We document a large increase in the cyclicality of the incomes of high-income households, coinciding with the rise in … their share of aggregate income. In the U.S., since top income shares began to rise rapidly in the early 1980s, incomes of … those in the top 1 percent of the income distribution have averaged 14 times average income and been 2.4 times more cyclical …

income. Capital mobility for tax evasion eliminates distortions in the intertemporal allocation of consumption, but … introduces distortions in domestic production. Conversely, a regime where residents pay taxes on all investment income, domestic …

Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital … suggest that the resolution of these puzzles may be found in the role of income shifting, both domestic (between the personal … backstop to labor taxes to discourage individuals from converting their labor income into otherwise untaxed corporate income …