We estimate the responses of gross labor earnings with respect to marginal and average netof-tax rates in France over the period 2003-2006. We exploit a series of reforms to theincome-tax and the payroll-tax schedules that affect individuals who earn less than twice theminimum wage. Our estimate...

The inequality in pre-tax income increases in Norway in the 1990s, while the distribution of taxes is about unaltered. This means that tax progressivity has decreased in the period, as measured by summary indices of tax progressivity. This paper discusses to what extent this observed decrease in...

Given that structural labor supply models continue to play a key role in the process of policy design, it is important to validate their capacity to provide reasonable predictions of alternative hypothetical policy options. Comparing outcomes before and after a realized policy change (such as a...

The standard static labor supply model ignores that it takes time for individuals to adjust to a taxbenefit reform. A labor supply decision model is developed that allows for lagged responses in terms of state dependence, stemming from preferences, labor market constraints and adjustment costs....

We study the elasticity of taxable labour income in the Netherlands. We use a large and rich data set, including both financial and demographic variables, for the period 1999–2005. The 2001 tax reform generates large exogenous variation in marginal tax rates at different segments of the income...

There is an abundant body of research studying the effect of financial work incentives on employment. Most studies exploit variation within groups over time or across employed and unemployed people, while little research has studied individual changes over time and focused on the long-term...

We compute participation tax rates across the EU and find that work disincentives inherent in tax-benefit systems largely depend on household composition and the individual's earner role within the household. We then estimate participation elasticities using an IV Group estimator that enables us...

Die Grenzabgabenbelastung ist eine relevante Größe für die Einkommenserzielung und die Entscheidung, ob und in welchem zeitlichen Umfang die eigene Arbeitskraft auf dem Arbeits-markt angeboten wird. Bei Beschäftigten, die keine Sozialtransfers beziehen, hängt die margi-nale Belastung sowohl...

Die vorliegende Arbeit soll einen Beitrag zur Klärung der Frage leisten, ob das Ehegattensplitting, wie in vielen Arbeiten behauptet, einen negativen Einfluss auf das Arbeitsverhalten verheirateter Frauen hat. Hierzu kommt für Deutschland erstmals ein von Quasi-Experimenten inspirierter Ansatz...

Zum Ehegattensplitting des deutschen Einkommensteuerrechts mehren sich die Stimmen, die darin eine Diskriminierung sehen. Dieser Beitrag stellt dieser Vermutung eine Gegendarstellung gegenüber. Zum einen folgt danach, dass diese Diskriminierung selbstselektionsbedingt und somit keineswegs eine...