增加工作时间:兼职对大规模税收改革的回应

IF 5.6 1区经济学 Q1 ECONOMICS

American Economic Journal-Economic Policy Pub Date : 2022-02-04 DOI:10.1257/pol.20190786

Alisa Tazhitdinova

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引用次数: 0

摘要

兼职在经合组织国家越来越受欢迎，5%到10%的工人同时从事两份或两份以上的工作。然而，由于缺乏确定的差异，人们对兼职对经济激励的反应知之甚少。本文研究了德国的一项独特改革，该改革允许工人免税从事小型的次要工作，将边际税率降低了19.5至66个百分点。我表明，改革导致兼职的急剧增加，而这并没有被主要收入的减少所抵消，而且工作时间的限制是兼职的关键决定因素。(j24, h31, j22, j31)

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Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform

Moonlighting is increasingly popular in OECD countries, with 5 to 10 percent of workers holding two or more jobs. However, little is known about the responsiveness of moonlighting to financial incentives due to the lack of identifying variation. This paper studies a unique reform in Germany that allowed workers to hold small secondary jobs tax-free, decreasing the marginal tax rate by between 19.5 to 66 pp. I show that the reform resulted in a dramatic increase in moonlighting that was not offset by reductions in primary earnings and that hours constraints are a key determinant of moonlighting. (JEL H24, H31, J22, J31)

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来源期刊

American Economic Journal-Economic Policy ECONOMICS-

CiteScore

8.20

自引率

1.90%

发文量

期刊介绍： The American Economic Review (AER) is a general-interest economics journal. The journal publishes 12 issues containing articles on a broad range of topics. Established in 1911, the AER is among the nation's oldest and most respected scholarly journals in economics. American Economic Journal: Economic Policy publishes papers covering a range of topics, the common theme being the role of economic policy in economic outcomes. Subject areas include public economics; urban and regional economics; public policy aspects of health, education, welfare and political institutions; law and economics; economic regulation; and environmental and natural resource economics.