Structural labor supply methods are generally needed to separate out income and substitution effects, to calculate deadweight losses, and to study policies that make budget constraints highly nonlinear. However, the relationship between the economic assumptions, implicit restrictions, and...

We first critique the manner in which work costs have been introduced into labor supply estimation, and note the difficulty of incorporating a realistic rendering of the costs of work. We then show that, if work costs are not accounted for in the budget and time constraints in a structural labor...

This paper examines differences between immigrant and native employees in retirement plan participation using SIPP data. We find that the participation rate among natives is 60 percent, while the native-immigrant participation gap ranges from 10.9 percentage points for naturalized citizens to...

This paper estimates the extent to which changes in tax policy induce changes in contributions to tax-preferred savings accounts using a panel of tax returns from 1999–2005 that spans the tax changes enacted in the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and...

We estimate the elasticity of charitable giving with respect to persistent and transitory price and income changes using a 1979–2006 panel of tax returns. Our estimation procedure allows for anticipation of and gradual adjustment to tax changes, controls for various potential sources of...

This paper uses Consumer Expenditure Survey data to estimate the response to a sequence of state tax rebates implemented during 1995–2001. The results generally suggest that expenditures increased by one–fifth to one–fourth of the rebate amount, with positive effects on nondurable...

type="main" xml:lang="en" <p>This article examines the determinants of and benefits from saving for retirement in tax-preferred accounts by permanent and transitory income levels. We find that higher incomes (both permanent and transitory) are associated with a greater probability to contribute and...</p>

SUMMARYThis paper estimates whether state‐level implementation of community rating and guaranteed issue regulations in the non‐group health insurance market during the 1990s affected the decision of taxpayers to be self‐employed. Using a panel of tax returns that span 1987–2000, we find...