| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24634 |
| 来源ID | Working Paper 24634 |
| Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays | |
| Isabel Z. Martinez; Emmanuel Saez; Michael Siegenthaler | |
| 发表日期 | 2018-05-21 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | This paper estimates intertemporal labor supply responses to two-year long income tax holidays staggered across Swiss cantons. Cantons shifted from an income tax system based on the previous two years' income to a standard annual pay as you earn system, leaving two years of income untaxed. We find significant but quantitatively very small responses of wage earnings with an inter-temporal elasticity of .025 overall. High wage income earners and especially the self-employed display larger responses with elasticities around .1 and .25 respectively, most likely driven by tax avoidance. We find no effects along the extensive margin at all. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w24634 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/582308 |
| 推荐引用方式 GB/T 7714 | Isabel Z. Martinez,Emmanuel Saez,Michael Siegenthaler. Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays. 2018. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w24634.pdf（2094KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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