Rising self-employment rates in U.S. tax data that are absent in survey data have led to speculation that tax records … capture a rise in new "gig" work that surveys miss. Drawing on the universe of IRS tax returns, we show that trends in firm … eligibility that creates exogenous variation in tax rates at the end of the tax year after labor supply decisions are already sunk …

This paper investigates how parametric reform in a pay-as-you-go pension system with a tax benefit link affects … prime-age workers in the presence of a tax benefit link, thereby creating a policy trade-off in stimulating aggregate labor … how it depends on the behavioral supply elasticities on the extensive and intensive margins and the effective tax rates …