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来源类型Working Paper
规范类型报告
DOI10.3386/w27726
来源IDWorking 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
URLhttps://www.nber.org/papers/w27726
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/585398
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GB/T 7714
Alisa Tazhitdinova. Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform. 2020.
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