The impact of the tax and benefit system on work incentives is a salient issue in labor and public economics. There is … the reform responded to these financial incentives as predicted by economic theory, significantly increasing their labor …

This article studies how social insurance programs shape individual's incentives to take up registered employment and …

In this work I clarify VAT evasion incentives through a game theoretical approach. Traditionally, evasion has been … sanctions. I create a framework able to measure the incentives for taxpayers to comply. The incentives here are deductions of … agree on the joint evasion and to form a coalition. Crucial is that compliance incentives break the agreement among the …

We document that corporate pension contributions respond to tax-based incentives using the 2017 Tax Cut & Jobs Act … incentives for sponsors of defined-benefit retirement plans. We exploit cross-sectional variation in ex-ante exposure to these … incentives. We find that the tax break induced an extra $3 billion of sponsor contributions to medium- and large-scale plans in …