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Labor Supply Responses to Learning the Tax and Benefit Schedule
Kostøl, Andreas; Myhre, Andreas - 2021
attenuated by at least 70%. Second, the observed elasticity among those who receive the information letter is at least twice as …
Persistent link: https://www.econbiz.de/10013314902
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The speed of earnings responses to taxation and the role of firm labor demand
Gudgeon, Matthew; Trenkle, Simon - 2020
This paper studies the speed at which workers' pre-tax earnings respond to tax changes along the intensive margin. We do so in the context of Germany, where a large discontinuity - or notch - in the tax schedule induces sharp bunching in the earnings distribution. We analyze earnings responses...
Persistent link: https://www.econbiz.de/10012372873
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Labor supply responses to learning the tax and benefit schedule
Kostøl, Andreas Ravndal; Myhre, Andreas S. - 2020
attenuated by at least 70%. Second, the observed elasticity among those who receive the information letter is at least twice as …
Persistent link: https://www.econbiz.de/10012321979
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The elasticity of taxable labour income in the Netherlands
Jongen, Egbert L. W.; Stoel, Maaike - 2019
We study the elasticity of taxable labour income in the Netherlands. We use a large and rich data set, including both … marginal tax rates at different segments of the income distribution. For all workers, we find an elasticity of 0.10 in the … find that the elasticity is higher for higher incomes and women. Also, we find that the elasticity of taxable labour income …
Persistent link: https://www.econbiz.de/10011972990
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Behavioural responses to income taxation in Norway
Graber, Michael; Mogstad, Magne; Torsvik, Gaute; … - 2022
In this report, we combine theory and empirical estimates for how labor earnings respond to changes in tax rates and unearned income. We use lottery winnings to obtain variation in unearned income and tax reforms to obtain variation in the net of tax rate. Combining this information with...
Persistent link: https://www.econbiz.de/10013438713
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Frictions and taxpayer responses : evidence from bunching at personal tax thresholds
Adam, Stuart; Browne, James; Phillips, David; Roantree, … - 2017
We investigate bunching at personal tax thresholds over a 40-year period. At kinks, where the marginal tax rate rises, we find bunching among company owner-managers and the self-employed, but not those with only employment income. Notches, where the average rate rises, provide compelling...
Persistent link: https://www.econbiz.de/10011718847
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Labour force participation elasticities and the move away from a flat tax : the case of Slovakia
Senaj, Matus; Siebertova, Zuzana; Svarda, Norbert; … - In: IZA journal of European Labor Studies 5 (2016) 19, pp. 1-26
the elasticity with respect to a unique tax reform whereby the flat tax was backtracked and replaced by a progressive tax …
Persistent link: https://www.econbiz.de/10011661406
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Taxes, wages and working hours
Ericson, Peter; Flood, Lennart - 2011
This paper presents estimates of individuals' responses in hourly wages to changes in marginal tax rates. Estimates based on register panel data of Swedish households covering the period 1992 to 2007 produce significant but relatively small net-of-tax rate elasticities. The results vary with...
Persistent link: https://www.econbiz.de/10009379594
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The ability gradient in tax responsiveness
Bastani, Spencer; Waldenström, Daniel - In: Journal of public economics plus 2 (2021), pp. 1-19
We study the role of cognitive ability for individuals’ tax responsiveness using linked administrative tax and military enlistment registers. Our main finding is that individuals in the top decile of the ability distribution react twice as strong to a large and salient kink point in the...
Persistent link: https://www.econbiz.de/10012800438
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The role of aggregate preferences for labor supply - evidence from low-paid employment
Haywood, Luke; Neumann, Michael - 2017
Labor supply in the market for low-paid jobs in Germany is strongly influenced by tax exemptions - even for individuals to whom these exemptions do not apply. We present compelling evidence that an individual's choice set depends on other workers' preferences because firms cater their job offers...
Persistent link: https://www.econbiz.de/10011630955