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...

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...

This paper proposes a new method for estimating family labor supply in the presence of taxes. This method accounts for continuous hours choices, measurement error, unobserved heterogeneity in tastes for work, the nonlinear form of the tax code, and fixed costs of work in one comprehensive...

This paper studies how cultural norms and enforcement policies influence illicit corporate activities. Using confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher amounts of tax evasion in the U.S. This effect is strong...

We estimate the elasticity of charitable giving with respect to its price and after-tax income using a panel of over 550,000 disproportionately high-income tax returns spanning the years 1979 through 2005. Improvements relative to the previous literature include: using state tax variation to...

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 omitted...