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Estimating a Dynamic Model of Household Choices in the Presence of Income Taxation

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  • Sieg, Holger

Abstract

The purpose of the article is to study the incentive and distributional consequences of income taxation. The article analyzes tax chances in a dynamic setting. The framework is estimated under a set of different identifying assumptions using parametric, nonparametric, and semiparametric technique. The empirical results focus on tax reforms in Germany in the 1980s. The article shows that these reforms did not significantly lower effective tax rates. The findings also suggest that estimated elasticities for male labor supply are small, between 0.02 and 0.2. Copyright 2000 by Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.

Suggested Citation

  • Sieg, Holger, 2000. "Estimating a Dynamic Model of Household Choices in the Presence of Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 41(3), pages 637-668, August.
  • Handle: RePEc:ier:iecrev:v:41:y:2000:i:3:p:637-68
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    Cited by:

    1. Heer, Burkhard & Trede, Mark, 2003. "Efficiency and distribution effects of a revenue-neutral income tax reform," Journal of Macroeconomics, Elsevier, vol. 25(1), pages 87-107, March.

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