Overtime work, dual job holding and taxation

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Overtime work, dual job holding and taxation

Author Info

Frederiksen, Anders () (Department of Economics, Aarhus School of Business)
Graversen, Ebbe Krogh (The Danish Institute for Studies in Research and Research Policy (Analyseinstitut for Forskning))
Smith, Nina () (Department of Economics, Aarhus School of Business)

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Abstract

Traditionally, labour supply data do not include much information on hours and wages in secondary

job or overtime work. In this paper, we estimate labour supply models based on survey information on hours and

wages in overtime work and second job which is merged to detailed register information on income taxes,

deductions, taxable income etc. We also allow for the effect of observed fixed costs in main occupation and

unobserved fixed costs in second job, and a ‘stigmatization effect’ from unemployment. The estimated models

follow a ‘Hausman-approach’. The results indicate that the labour supply elasticities are highly sensitive to the

inclusion of information on overtime work and secondary job and to the handling of fixed costs of work. The

estimated elasticities are numerically larger when explicit information on overtime and second job work is taken

into account compared to traditional labour supply models without explicit information on overtime pay and second

job wages. However, when the model allows for stigmatization effects and unobserved fixed costs of work in second

job, the resulting elasticities reduce considerably.

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Publisher Info
Paper provided by University of Aarhus, Aarhus School of Business, Department of Economics in its series Working Papers with number 01-7.

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Length: 38 pages
Date of creation: 01 May 2001
Date of revision:
Handle: RePEc:hhs:aareco:2001_007

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Postal: The Aarhus School of Business, Prismet, Silkeborgvej 2, DK 8000 Aarhus C, Denmark
Phone: +45 89 486396
Fax: +45 8615 5175
Web page: http://www.asb.dk/departments/nat.aspx
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Paper
- Frederiksen, A. & Graversen, E.K. & Smith, N., 2001. "Overtime Work, Dual Job Holding and Taxation," Papers 01-7, Aarhus School of Business - Department of Economics.
- Frederiksen, Anders & Graversen, Ebbe Krogh & Smith, Nina, 2001. "Overtime Work, Dual Job Holding and Taxation," IZA Discussion Papers 323, Institute for the Study of Labor (IZA). [Downloadable!]

Find related papers by JEL classification:
C13 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: General - - - Estimation
C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
C24 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Truncated and Censored Models
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

Peter Birch Sørensen & Martin Ino Hansen & A. Lans Bovenberg, 2006. "Savings Accounts and the Life-Cycle Approach to Social Insurance," EPRU Working Paper Series 06-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
Rasmus Lentz, 2009. "Optimal Unemployment Insurance in an Estimated Job Search Model with Savings," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 12(1), pages 37-57, January. [Downloadable!] (restricted)
Robinson, Helen & Wadsworth, Jonathan, 2006. "The Impact of the Minimum Wage on the Incidence of Second Job Holding in Britain," Cardiff Economics Working Papers E2006/14, Cardiff University, Cardiff Business School, Economics Section. [Downloadable!]
Other versions:
- Helen Robinson & Jonathan Wadsworth, 2006. "The Impact of the Minimum Wage on the Incidence of Second Job Holding in Britain," IZA Discussion Papers 2445, Institute for the Study of Labor (IZA). [Downloadable!]
Rasmus Lentz, 2003. "Optimal Unemployment Insurance in an Estimated Job Search Model with Savings," CAM Working Papers 2004-10, University of Copenhagen. Department of Economics. Centre for Applied Microeconometrics. [Downloadable!]
Giannelli, Gianna C. & Braschi, Cristina, 2002. "Reducing Hours of Work: Does Overtime Act as a Brake Upon Employment Growth? An Analysis by Gender for the Case of Italy," IZA Discussion Papers 557, Institute for the Study of Labor (IZA). [Downloadable!]

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