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period 1999-2007, we find substantial bunching of firms just below the LTU threshold. On average, we estimate that bunchers … for resource costs of evasion faced by firms, we estimate that the marginal bunching firm reduces its reported revenue by …
Persistent link: https://www.econbiz.de/10012530448
In Chapter 2, "Accounting for Cross-Country Differences in Intergenerational Earnings Persistence: The Impact of Taxation and Public Education Expenditure," I study the determinants of cross-country differences in intergenerational earnings persistence between fathers and sons. Western economies...
Persistent link: https://www.econbiz.de/10009438733
Most U.S. farm households have either the operator or spouse working off-farm for wages and salaries or proprietorships. Additionally, off-farm income continues to grow as a share of total household income. Little is known about how changes in local industrial composition impact off-farm labor...
Persistent link: https://www.econbiz.de/10009444302
This paper explores the interaction between the federal Earned Income Tax Credit (EITC) and the cost-of-living faced by single mothers. After the 1993 EITC expansion, we identify up to a 10 percentage point increase in labor force participation for single mothers in the lowest cost areas but no...
Persistent link: https://www.econbiz.de/10009468075
This paper generalizes the standard model of how taxes affect the labor-leisure choice by allowing individuals to change both their labor supply and avoidance effort in response to tax changes. Doing so reveals that the income and substitution effect of taxes depend on both preferences and the...
Persistent link: https://www.econbiz.de/10009477013
An executive's firm-specific human capital is argued to be a critical resource to the executive's current organization, but because of its lack of transferability, is of little value outside the firm. We argue that there exists a form of firm-based knowledge, which we term firm-explicit human...
Persistent link: https://www.econbiz.de/10009459053
La literatura ha documentado extensamente el papel de la maternidad en la brecha salarial de género. Utilizando datos de la Muestra Continua de Vidas Laborales de la Seguridad Social, adoptamos la metodología utilizada en trabajos previos realizados en otros países para evaluar la existencia...
Persistent link: https://www.econbiz.de/10012523789
En este estudio estimamos el efecto causal de la contaminación atmosférica sobre la incidencia de bajas laborales por enfermedad en un panel representativo de asalariados afiliados a la Seguridad Social en España. Usando más de 100 millones de observaciones semanales de individuos en el...
Persistent link: https://www.econbiz.de/10012525446
¿Puede el Gobierno español generar más ingresos fiscales haciendo más progresivo el Impuesto sobre la Renta de las Personas Físicas? Para responder a esta pregunta, construimos una economía de ciclo vital con riesgo sobre la productividad laboral no asegurable y oferta laboral endógena....
Persistent link: https://www.econbiz.de/10012525451
Summary of Banco de España Working Paper no. 2041
Persistent link: https://www.econbiz.de/10012526626