| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27726 |
| 来源ID | Working Paper 27726 |
| Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform | |
| Alisa Tazhitdinova | |
| 发表日期 | 2020-08-24 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | Moonlighting is increasingly popular in OECD countries, with 5 to 10% 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 66pp. 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 is the key determinant of moonlighting. |
| 主题 | Public Economics ; Taxation ; Labor Economics |
| URL | https://www.nber.org/papers/w27726 |
| 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/585398 |
| 推荐引用方式 GB/T 7714 | Alisa Tazhitdinova. Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform. 2020. |
| 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 | ||
| w27726.pdf（789KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
| 个性服务 |
| 推荐该条目 |
| 保存到收藏夹 |
| 导出为Endnote文件 |
| 谷歌学术 |
| 谷歌学术中相似的文章 |
| [Alisa Tazhitdinova]的文章 |
| 百度学术 |
| 百度学术中相似的文章 |
| [Alisa Tazhitdinova]的文章 |
| 必应学术 |
| 必应学术中相似的文章 |
| [Alisa Tazhitdinova]的文章 |
| 相关权益政策 |
| 暂无数据 |
| 收藏/分享 |
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
