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 employment rate of these partners, which are in majority...

The paper analyzes the labor market impact of migration by exploiting variation in the labor supply of foreigners across groups of workers with the same level of education but different work experience. Estimates on the basis of German register data for the period 1975-97 do not confirm the...

In this paper, we study gains and losses that accrue to natives because of immigration. The gain on the aggregated level is called the ?immigration surplus?, which can be seen as analogous to a consumer surplus. We derive changes in the earnings of native owners of production factors by...