Do only tax incentives matter? Labor supply and demand responses to an unusually large and salient tax break
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DOI: 10.1016/j.jpubeco.2020.104162
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Citations
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Labour Economics, Elsevier, vol. 69(C).
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- Gabriela Galassi, 2021. "Labor Demand Response to Labor Supply Incentives: Lessons from the German Mini-Job Reform," Staff Working Papers 21-15, Bank of Canada.
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- Roantree, Barra & Doorley, Karina, 2023. "Poverty, income inequality and living standards in Ireland: Third annual report," Research Series, Economic and Social Research Institute (ESRI), number JR4.
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More about this item
Keywords
Payroll tax; Income tax; Earnings elasticity; Fringe benefits;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
- J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
- J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
- J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy
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