Based on longitudinal data covering periods before and after the major Swedish tax reform in 1991 a difference-in-difference approach is used to estimate the effects on hours of work of the cuts in the income tax. The results show that women increased their hours more than men did. If there is...

Depending on data source, estimates of hours of work give widely different results both as to level and change. In this paper three alternative measures of hours worked are used to estimate a simple labour supply function to investigate if estimated wage rate and income effects are data...