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Fostering Soft Skills in Active Labor Market Programs: Evidence from a Large-Scale RCT

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  • Analia Schlosser
  • Yannay Shanan

Abstract

Joint taxation can exacerbate the deadweight loss of taxation due to labor supply responses, but evidence is scarce. I estimate the labor supply effects and efficiency costs of joint taxation in the United States by leveraging tax variation created by federal same-sex marriage recognition following the 2013 United States v. Windsor Supreme Court ruling. I estimate significant compensated elasticities along the extensive, but not intensive, margin among both higher and lower earners. My findings suggest that joint taxation is less efficient and generates less tax revenue than individual taxation and that lowering tax rates for secondary earners could improve efficiency.

Suggested Citation

  • Analia Schlosser & Yannay Shanan, 2025. "Fostering Soft Skills in Active Labor Market Programs: Evidence from a Large-Scale RCT," Journal of Human Resources, University of Wisconsin Press, vol. 60(1), pages 1-36.
    • Handle: RePEc:uwp:jhriss:v:60:y:2025:i:1:p:1-36
    Note: DOI: https://doi.org/10.3368/jhr.0723-13013R1
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    References listed on IDEAS

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    1. Margherita Borella & Mariacristina De Nardi & Fang Yang, 2023. "Are Marriage-Related Taxes and Social Security Benefits Holding Back Female Labour Supply?," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(1), pages 102-131.
    2. Bradley T. Heim, 2007. "The Incredible Shrinking Elasticities: Married Female Labor Supply, 1978–2002," Journal of Human Resources, University of Wisconsin Press, vol. 42(4).
    3. Isabel Z. Martínez & Emmanuel Saez & Michael Siegenthaler, 2021. "Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays," American Economic Review, American Economic Association, vol. 111(2), pages 506-546, February.
    4. Jeremy G. Moulton & Alexandra Graddy-Reed & Lauren Lanahan, 2016. "Beyond the Eitc: The Effect of Reducing the Earned Income Tax Credit on Labor Force Participation," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(2), pages 261-284, June.
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    More about this item

    JEL classification:

    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • D10 - Microeconomics - - Household Behavior - - - General

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