Work costs and nonconvex preferences in the estimation of labor supply models
In: NBER working paper series 9429
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In: NBER working paper series 9429
In: Journal of policy analysis and management: the journal of the Association for Public Policy Analysis and Management, Band 28, Heft 1, S. 147-163
ISSN: 0276-8739
In: The journal of human resources, Band 44, Heft 2, S. 350-385
ISSN: 1548-8004
In: The journal of human resources, Band XLII, Heft 4, S. 881-918
ISSN: 1548-8004
In: The journal of human resources, Band 38, Heft 4, S. 773
ISSN: 1548-8004
In: Indiana University, Bloomington School of Public & Environmental Affairs Research Paper No. 2546072
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Working paper
In: JPUBE-D-22-00779
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In: Journal of policy analysis and management: the journal of the Association for Public Policy Analysis and Management, Band 37, Heft 3, S. 686-694
ISSN: 1520-6688
AbstractThis article is a Commentary on Bradley T. Heim (), The effect of recent tax changes on taxable income: Evidence from a new panel of tax returns," Journal of Policy Analysis and Management, 28, 147–163. doi:10.1002/pam.20406. This note provides corrected estimates of the elasticity of taxable income to the net of tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Two errors were corrected: the specification of income splines, and the subtraction of capital gains income from the dependent variable. Though the original results are largely robust to the first change, they are not robust to the second. The corrected estimates suggest that the elasticity of taxable income to the current year's net of tax share is small and statistically insignificantly different from zero.
In: Indiana University, Bloomington School of Public & Environmental Affairs Research Paper No. 2526615
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Working paper
In: NBER Working Paper No. w14237
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In: Contemporary economic policy: a journal of Western Economic Association International, Band 32, Heft 3, S. 592-617
ISSN: 1465-7287
This article examines the determinants of and benefits from saving for retirement in tax‐preferred accounts by permanent and transitory income levels. We find that higher incomes (both permanent and transitory) are associated with a greater probability to contribute and larger contributions. We also find that tax benefits for retirement savings increase strongly with income, although the increase is slightly smaller when taxpayers are ranked by their permanent (rather than current) income. In addition, we find that a large portion of the benefits from the Saver's Credit go to taxpayers who would not be eligible based on their permanent income. Finally, we find that recent tax changes (including the introduction of the Saver's Credit) significantly increased contributions among low‐income households, although the effect was centered among those with only transitorily low income. (JEL H24, H31, E21)
In: Contemporary economic policy: a journal of Western Economic Association International, Band 31, Heft 1, S. 94-109
ISSN: 1465-7287
This paper tests whether the effect of tax‐based subsidies for self‐employed health insurance on the level of self‐employment differs with the type of non‐group insurance regulatory regime at the state level. Using a panel of tax returns from 1999 to 2004, we estimate fixed effects instrumental variable regressions for the probability of being self‐employed, allowing the effect of the after‐tax price of self‐employed health insurance to differ by regulatory regime. Our results suggest that states with community rating and guaranteed issue regulations had significantly smaller increases in the fraction of taxpayers reporting some amount of self‐employment income as a result of a decrease in the after‐tax price of self‐employed health insurance. However, there is suggestive evidence that heavily regulated states experienced a larger increase in exclusive self‐employment, particularly among older taxpayers. (JEL J24, H24, I18)
In: NBER Working Paper No. w23471
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Working paper
In: NBER Working Paper No. w23092
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Working paper
In: NBER Working Paper No. w17770
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