IDEAS home Printed from https://ideas.repec.org/f/c/pse420.html
   My authors  Follow this author

Håkan Selin
(Hakan Selin)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Miao, Dingquan & Selin, Håkan & Söderström, Martin, 2022. "Earnings responses to even higher taxes," Working Paper Series 2022:12, IFAU - Institute for Evaluation of Labour Market and Education Policy.

    Cited by:

    1. Bastani, Spencer, 2023. "The marginal cost of public funds: A brief guide," Working Paper Series 2023:14, IFAU - Institute for Evaluation of Labour Market and Education Policy.

  2. Hakan Selin & Laurent Simula, 2020. "Income shifting as income creation," Post-Print halshs-02390334, HAL.

    Cited by:

    1. Georges Casamatta & Helmuth Cremer, 2025. "Tax avoidance and commodity tax differentiation," Working Papers hal-05039022, HAL.
    2. Håkan Selin, 2024. "Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules," CESifo Working Paper Series 11491, CESifo.
    3. Georges Casamatta, 2023. "Optimal income taxation with tax avoidance and endogenous labour supply," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 913-939, August.
    4. Pawel Doligalski & Luis E. Rojas, 2018. "Optimal Redistribution with a Shadow Economy," Bristol Economics Discussion Papers 18/695, School of Economics, University of Bristol, UK.
    5. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    6. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2023. "Giving to the children or the taxman?," European Economic Review, Elsevier, vol. 153(C).

  3. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2019. "Taxes, frictions and asset shifting: when Swedes disinherited themselves," Working Paper Series 2019:6, IFAU - Institute for Evaluation of Labour Market and Education Policy.

    Cited by:

    1. Ulrich Glogowsky, 2020. "Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany," Economics working papers 2020-22, Department of Economics, Johannes Kepler University Linz, Austria.
    2. Alexander Krenek & Margit Schratzenstaller-Altzinger & Klaus Grünberger & Andreas Thiemann, 2021. "INTAXMOD – Inheritance and Gift Taxation in the Context of Ageing," WIFO Working Papers 645, WIFO.
    3. Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.
    4. Dominik Bernhofer & Michael Ertl & Petra Innreiter & Pascal Schraml & Eva Six & Max Wehsely, 2024. "Ausgestaltung und Herausforderungen einer modernen Erbschafts- und Schenkungssteuer in Österreich," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 50(1), pages 43-81.
    5. Erixson, Oscar & Escobar, Sebastian, 2020. "Deathbed tax planning," Journal of Public Economics, Elsevier, vol. 185(C).

  4. Håkan Selin & Laurent Simula, 2017. "Income Shifting as Income Creation? The Intensive vs. the Extensive Shifting Margins," CESifo Working Paper Series 6510, CESifo.

    Cited by:

    1. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    2. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    3. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2019. "Taxes, frictions and asset shifting: when Swedes disinherited themselves," Working Paper Series 2019:6, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    4. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
    5. Kotakorpi Kaisa & Matikka Tuomas, 2017. "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 100-107, January.

  5. Selin, H. & Simula, L., 2017. "Income creation and/or income shifting? The intensive vs the extensive shifting margins," Working Papers 2017-03, Grenoble Applied Economics Laboratory (GAEL).

    Cited by:

    1. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    2. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    3. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2019. "Taxes, frictions and asset shifting: when Swedes disinherited themselves," Working Paper Series 2019:6, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    4. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
    5. Kotakorpi Kaisa & Matikka Tuomas, 2017. "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 100-107, January.

  6. Bastani, Spencer & Moberg, Ylva & Selin, Håkan, 2016. "The Anatomy of the Extensive Margin Labor Supply Response," Working Paper Series 2016:11, Uppsala University, Department of Economics.

    Cited by:

    1. Zhiyang Jia & Thor O. Thoresen & Trine E. Vattø & Thor Olav Thoresen, 2024. "Explaining the Declining Labor Supply Responsiveness of Married Women," CESifo Working Paper Series 11176, CESifo.
    2. Spencer Bastani & Jacob Lundberg, 2016. "Political Preferences for Redistribution in Sweden," CESifo Working Paper Series 6205, CESifo.
    3. Klara Kaliskova, 2014. "Tax and Transfer Policies and the Female Labor Supply in the EU," CERGE-EI Working Papers wp524, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    4. Svenja Lorenz & Thomas Zwick, 2021. "Money also is sunny in a retiree’s world: financial incentives and work after retirement," Journal for Labour Market Research, Springer;Institute for Employment Research/ Institut für Arbeitsmarkt- und Berufsforschung (IAB), vol. 55(1), pages 1-17, December.
    5. Hansen, Emanuel, 2021. "Optimal income taxation with labor supply responses at two margins: When is an Earned Income Tax Credit optimal?," Journal of Public Economics, Elsevier, vol. 195(C).
    6. Kalin, Salla & Kyyrä, Tomi & Matikka, Tuomas, 2024. "Combining Part-Time Work and Social Benefits: Empirical Evidence from Finland," IZA Discussion Papers 16904, Institute of Labor Economics (IZA).
    7. Bastani, Spencer, 2023. "The marginal cost of public funds: A brief guide," Working Paper Series 2023:14, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    8. Maria Coelho & Aieshwarya Davis & Alexander Klemm & Carolina Osorio-Buitron, 2024. "Gendered taxes: the interaction of tax policy with gender equality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1413-1460, October.
    9. Lundberg, Jacob, 2017. "Analyzing tax reforms using the Swedish Labour Income Microsimulation Model," Working Paper Series 2017:12, Uppsala University, Department of Economics.
    10. Olof Rosenqvist & Håkan Selin, 2024. "Explaining Benefit Take-up Behavior – The Role of Financial Incentives," CESifo Working Paper Series 11402, CESifo.
    11. Rosenqvist, Olof & Selin, Håkan, 2023. "Explaining benefit take-up behavior – the role of incentives and habits," Working Paper Series 2023:24, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    12. Lundberg, Jacob & Norell, John, 2018. "Taxes, benefits and labour force participation: A survey of the quasi-experimental literature," Ratio Working Papers 313, The Ratio Institute.

  7. Spencer Bastani & Ylva Moberg & Håkan Selin, 2016. "Estimating Participation Responses Using Transfer Program Reform," CESifo Working Paper Series 5781, CESifo.

    Cited by:

    1. Palviainen Heikki, 2021. "Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment," Working Papers 2132, Tampere University, Faculty of Management and Business, Economics.
    2. Palviainen Heikki, 2018. "Evaluation of the Finnish Income Disregard Reform," Working Papers 1819, Tampere University, Faculty of Management and Business, Economics.

  8. Markus Jäntti & Jukka Pirttilä & Håkan Selin, 2014. "Estimating Labour Supply Elasticities Based on Cross-Country Micro Data: A Bridge Between Micro and Macro Estimates?," CESifo Working Paper Series 4994, CESifo.

    Cited by:

    1. Luksic, Jan, 2020. "The extensive macro labor supply elasticity: Integrating taxes and expenditures," European Economic Review, Elsevier, vol. 121(C).
    2. Panayiota Lyssiotou & Elena Savva, 2021. "Labor supply responses to income tax free and bracket expansions," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 49(7), pages 1225-1239, November.
    3. Kroft, Kory & Kucko, Kavan & Lehmann, Etienne & Schmieder, Johannes F., 2016. "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," IZA Discussion Papers 9719, Institute of Labor Economics (IZA).
    4. Ganghua Mei & Lei Yue, 2022. "Labor supply and time use: evidence from cohabiting women in the United States," Applied Economics, Taylor & Francis Journals, vol. 54(44), pages 5133-5158, September.
    5. Kotamäki Mauri, 2016. "Participation Tax Rates in Finland, Earnedincome Tax Credit Investigated," Discussion Papers 107, Aboa Centre for Economics.
    6. Klara Kaliskova, 2014. "Tax and Transfer Policies and the Female Labor Supply in the EU," CERGE-EI Working Papers wp524, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    7. Esteban, Joan & Levy, Gilat & Mayoral, Laura, 2019. "Personal liberties, religiosity, and effort," LSE Research Online Documents on Economics 101594, London School of Economics and Political Science, LSE Library.
    8. Charlotte Bartels & Cortnie Shupe, 2021. "Drivers of Participation Elasticities across Europe: Gender or Earner Role within the Household?," Discussion Papers of DIW Berlin 1969, DIW Berlin, German Institute for Economic Research.
    9. Michael MITSOPOULOS & Theodore PELAGIDIS, 2021. "Labor Taxation And Investment In Developed Countries. The Impact On Employment," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(2), pages 13-31, June.
    10. D'ANDRIA Diego & DEBACKER Jason & EVANS Richard W. & PYCROFT Jonathan & ZACHLOD-JELEC Magdalena, 2021. "Taxing income or consumption: macroeconomic and distributional effects for Italy," JRC Working Papers on Taxation & Structural Reforms 2021-13, Joint Research Centre.
    11. Malik Shukayev & Alexander Ueberfeldt, 2018. "Monetary policy tradeoffs between financial stability and price stability," Canadian Journal of Economics, Canadian Economics Association, vol. 51(3), pages 901-945, August.
    12. Yu‐Bong Lai, 2018. "The Feasibility of the Double‐Dividend Hypothesis in a Democratic Economy," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(1), pages 211-241, January.
    13. Margit Schratzenstaller-Altzinger & Fanny Dellinger, 2017. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems," WIFO Studies, WIFO, number 60797, August.
    14. Valentina Bosetti & Marco Maffezzoli, 2014. "Occasionally binding emission caps and real business cycles," Working Papers 523, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
    15. McKay Andy & Pirttilä Jukka & Schimanski Caroline, 2018. "The Elasticity of Formal Work in African Countries," Working Papers 1820, Tampere University, Faculty of Management and Business, Economics.
    16. He, Daixin & Peng, Langchuan & Wang, Xiaxin, 2021. "Understanding the elasticity of taxable income: A tale of two approaches," Journal of Public Economics, Elsevier, vol. 197(C).
    17. Vanessa Angst & Chiara Colesanti Senni & Markus Maibach & Martin Peter & Noe Reidt & Renger van Nieuwkoop, 2021. "Economic impacts of decarbonizing the Swiss passenger transport sector," CER-ETH Economics working paper series 21/352, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
    18. Rubolino, Enrico & Waldenström, Daniel, 2017. "Trends and Gradients in Top Tax Elasticities: Cross-country Evidence, 1900–2014," Working Paper Series 1160, Research Institute of Industrial Economics.
    19. Jorge Augusto Paz, 2019. "Envejecimiento demográfico y oferta laboral de hombres y mujeres," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, vol. 34(2), pages 53-80, October.
    20. Palviainen, Heikki, 2019. "Changing Nordic model? A policy analysis," EUROMOD Working Papers EM15/19, EUROMOD at the Institute for Social and Economic Research.
    21. Määttänen, Niku & Salminen, Tomi, 2015. "Unemployment Accounts - A Finnish Application," ETLA Working Papers 29, The Research Institute of the Finnish Economy.
    22. Galuščák, Kamil & Kátay, Gábor, 2019. "Tax-benefit systems and differences in aggregate labour force participation: Comparative evidence from the Czech Republic and Hungary," Economic Systems, Elsevier, vol. 43(3).
    23. Margit Schratzenstaller-Altzinger & Fanny Dellinger, 2018. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems auf das Arbeitsangebot," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(2), pages 105-120, February.
    24. Lundberg, Jacob & Norell, John, 2018. "Taxes, benefits and labour force participation: A survey of the quasi-experimental literature," Ratio Working Papers 313, The Ratio Institute.

  9. Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series 2012:1, IFAU - Institute for Evaluation of Labour Market and Education Policy.

    Cited by:

    1. Claudio A. Agostini & Marcela Perticara & Javiera Selman, 2023. "Tackling Vulnerable Households through a Working Tax Credit Scheme: A Feasible Alternative to Cash Transfers," Hacienda Pública Española / Review of Public Economics, IEF, vol. 245(2), pages 119-155, June.
    2. Egebark, Johan, 2016. "Effects of Taxes on Youth Self-Employment and Income," Working Paper Series 1117, Research Institute of Industrial Economics.
    3. Johannes Hagen, 2015. "The determinants of annuitization: evidence from Sweden," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(4), pages 549-578, August.
    4. Stéphanie Jamet & Thomas Chalaux & Vincent Koen, 2013. "Labour Market and Social Policies to Foster More Inclusive Growth in Sweden," OECD Economics Department Working Papers 1023, OECD Publishing.
    5. Skedinger, Per, 2014. "Effects of Payroll Tax Cuts for Young Workers," Working Paper Series 1031, Research Institute of Industrial Economics.
    6. Egebark, Johan & Kaunitz, Niklas, 2013. "Do payroll tax cuts raise youth employment?," Working Paper Series 2013:27, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    7. Kolm, Ann-Sofie & Tonin, Mirco, 2015. "Benefits conditional on work and the Nordic model," Journal of Public Economics, Elsevier, vol. 127(C), pages 115-126.
    8. Egebark, Johan & Kaunitz, Niklas, 2014. "Payroll Taxes and Youth Labor Demand," Working Paper Series 1001, Research Institute of Industrial Economics, revised 07 Jun 2017.
    9. Helge Bennmarker & Lars Calmfors & Anna Seim, 2014. "Earned income tax credits, unemployment benefits and wages: empirical evidence from Sweden," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 3(1), pages 1-20, December.
    10. Laun, Lisa, 2012. "The effect of age-targeted tax credits on retirement behavior," Working Paper Series 2012:18, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    11. Aaberge, Rolf & Flood, Lennart, 2013. "U.S. versus Sweden: The Effect of Alternative In-Work Tax Credit Policies on Labour Supply of Single Mothers," Working Papers in Economics 576, University of Gothenburg, Department of Economics.
    12. Palviainen Heikki, 2018. "Evaluation of the Finnish Income Disregard Reform," Working Papers 1819, Tampere University, Faculty of Management and Business, Economics.
    13. Johan Fritzell & Jennie Bacchus-hertzman & O. Bäckman & I. Borg & T. Ferrarini & K. Nelson, 2010. "GINI Country Report: Growing Inequalities and their Impacts in Sweden," GINI Country Reports sweden, AIAS, Amsterdam Institute for Advanced Labour Studies.

  10. Spencer Bastani & Håkan Selin, 2012. "Bunching and Non-Bunching at Kink Points of the Swedish Tax Schedule," CESifo Working Paper Series 3865, CESifo.

    Cited by:

    1. Andreas R. Kostøl & Andreas S. Myhre, 2021. "Labor Supply Responses to Learning the Tax and Benefit Schedule," American Economic Review, American Economic Association, vol. 111(11), pages 3733-3766, November.
    2. Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Matias Giaccobasso & Martín Leites, 2019. "Tax bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay," Documentos de Trabajo (working papers) 19-05, Instituto de Economía - IECON.
    3. Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017. "Tax Bunching by Owners of Small Corporations," De Economist, Springer, vol. 165(4), pages 411-438, December.
    4. Vincent Dekker & Karsten Schweikert, 2021. "A Comparison of Different Data-driven Procedures to Determine the Bunching Window," Public Finance Review, , vol. 49(2), pages 262-293, March.
    5. Schaufele, Brandon, 2021. "Lessons from a utility-sponsored revenue neutral electricity conservation program," Energy Policy, Elsevier, vol. 150(C).
    6. Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
    7. Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2018. "Tax refunds and income manipulation: evidence from the EITC," Munich Reprints in Economics 62847, University of Munich, Department of Economics.
    8. Daniel le Maire & Bertel Schjerningo, 2012. "Tax Bunching, Income Shifting and Self-employment," EPRU Working Paper Series 2012-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    9. Nascimento, Marcos & Mattos, Enlinson, 2023. "Do lower taxes reduce the size of the firms? Evidence from micro-entrepreneurs in Brazil," Economics Letters, Elsevier, vol. 226(C).
    10. Spencer Bastani & Jacob Lundberg, 2016. "Political Preferences for Redistribution in Sweden," CESifo Working Paper Series 6205, CESifo.
    11. Søgaard, Jakob Egholt, 2019. "Labor supply and optimization frictions: Evidence from the Danish student labor market," Journal of Public Economics, Elsevier, vol. 173(C), pages 125-138.
    12. Einav, Liran & Finkelstein, Amy & Schrimpf, Paul, 2019. "Reprint of: Bunching at the kink: Implications for spending responses to health insurance contracts," Journal of Public Economics, Elsevier, vol. 171(C), pages 117-130.
    13. Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018. "The Effects of Official and Unofficial Information on Tax Compliance," CESifo Working Paper Series 7020, CESifo.
    14. Kristoffer Berg & Thor O. Thoresen, 2016. "Problematic response margins in the estimation of the elasticity of taxable income," Discussion Papers 851, Statistics Norway, Research Department.
    15. Joerg Paetzold, 2019. "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 167-197, February.
    16. Ruh, Philippe & Staubli, Stefan, 2018. "Financial Incentives and Earnings of Disability Insurance Recipients: Evidence from a Notch Design," IZA Discussion Papers 11667, Institute of Labor Economics (IZA).
    17. Stuart Adam & James Browne & David Phillips & Barra Roantree, 2017. "Frictions and taxpayer responses: evidence from bunching at personal tax thresholds," IFS Working Papers W17/14, Institute for Fiscal Studies.
    18. Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," LSE Research Online Documents on Economics 126804, London School of Economics and Political Science, LSE Library.
    19. Laurent Simula & Alain Trannoy, 2020. "Gini and Optimal Income Taxation by Rank," CESifo Working Paper Series 8141, CESifo.
    20. Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2017. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
    21. Koivisto, Aliisa, 2023. "Tax planning and investment responses to dividend taxation," Working Papers 154, VATT Institute for Economic Research.
    22. J. Malte Zoubek, 2018. "Spatial Productivity Differences and the Optimal Tax Treatment of Commuting Expenses," Volkswirtschaftliche Diskussionsbeiträge 187-18, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    23. Waldenstrom, Daniel & Bastani, Spencer, 2020. "The Ability Gradient in Bunching," CEPR Discussion Papers 14599, C.E.P.R. Discussion Papers.
    24. Marinho Bertanha & Andrew H. McCallum & Nathan Seegert, 2021. "Better Bunching, Nicer Notching," Finance and Economics Discussion Series 2021-002, Board of Governors of the Federal Reserve System (U.S.).
    25. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
    26. Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2019. "Ethnicity and tax filing behavior," MPRA Paper 97047, University Library of Munich, Germany.
    27. Aronsson, Thomas & Jenderny, Katharina & Lanot, Gauthier, 2022. "The quality of the estimators of the ETI," Journal of Public Economics, Elsevier, vol. 212(C).
    28. Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.
    29. Engström, Per & Hagen, Johannes, 2017. "Income underreporting among the self-employed: A permanent income approach," European Economic Review, Elsevier, vol. 92(C), pages 92-109.
    30. Myhre, Andreas, 2021. "Intensive and Extensive Margin Labor Supply Responses to Kinks in Disability Insurance Programs," MPRA Paper 109547, University Library of Munich, Germany.
    31. David Seim, 2017. "Behavioral Responses to Wealth Taxes: Evidence from Sweden," American Economic Journal: Economic Policy, American Economic Association, vol. 9(4), pages 395-421, November.
    32. Takafumi Suzuki, 2023. "Bunching Estimation and Its Theoretical and Empirical Progress," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 19(4), pages 1-25, October.
    33. Bastani, Spencer & Selin, Håkan, 2011. "Bunching and Non-Bunching at Kink Points of the Swedish Tax schedule," Working Paper Series, Center for Fiscal Studies 2011:12, Uppsala University, Department of Economics.
    34. Karin Hederos & Anders Stenberg, 2022. "Gender identity and relative income within households: evidence from Sweden," Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(3), pages 744-772, July.
    35. Dario Tortarolo & Guillermo Cruces & Victoria Castillo, 2020. "It takes two to tango: Labour responses to an income tax holiday in Argentina," Discussion Papers 2020-07, Nottingham Interdisciplinary Centre for Economic and Political Research (NICEP).
    36. Matthew Collin & Theodore Talbot, 2017. "Do Age-of-Marriage Laws Work? Evidence from a Large Sample of Developing Countries - Working Paper 458," Working Papers 458, Center for Global Development.
    37. Waseem, Mazhar, 2018. "Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform," Journal of Public Economics, Elsevier, vol. 157(C), pages 41-77.
    38. Han, Xintong & Liu, Zimin & Wang, Tong, 2023. "Nonlinear pricing in multidimensional context: An empirical analysis of energy consumption," International Journal of Industrial Organization, Elsevier, vol. 91(C).
    39. Nazila Alinaghi & John Creedy & Norman Gemmell, 2023. "Do couples bunch more? Evidence from partnered and single taxpayers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1137-1184, August.
    40. R. Lardeux, 2018. "Who Understands The French Income Tax? Bunching Where Tax Liabilities Start," Documents de Travail de l'Insee - INSEE Working Papers g2018-04, Institut National de la Statistique et des Etudes Economiques.
    41. Munch, Jakob Roland & Whitta-Jacobson, Hans-Jørgen & Kreiner, Claus Thustrup, 2013. "Taxation and the Long Run Allocation of Labor: Theory and Danish Evidence," CEPR Discussion Papers 9275, C.E.P.R. Discussion Papers.
    42. Dekker, Vincent & Strohmaier, Kristina & Bosch, Nicole, 2016. "A data-driven procedure to determine the bunching window: An application to the Netherlands," Hohenheim Discussion Papers in Business, Economics and Social Sciences 05-2016, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
    43. Tuomas Kosonen & Tuomas Matikka, 2019. "Discrete earnings responses to tax incentives: Empirical evidence and implications," Working Papers 326, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    44. Henrekson, Magnus & Sanandaji, Tino, 2016. "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
    45. Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2018. "Multiple Misbehaving: Loss Averse and Inattentive to Monetary Incentives," Working Paper Series 2018:8, Uppsala University, Department of Economics.
    46. Marcus Dillender, "undated". "Social Security and Divorce," Upjohn Working Papers md16, W.E. Upjohn Institute for Employment Research.
    47. Neryvia Pillay Bell, 2020. "Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule," WIDER Working Paper Series wp-2020-68, World Institute for Development Economic Research (UNU-WIDER).
    48. Nicole Bosch & Egbert Jongen & Wouter Leenders & Jan Möhlmann, 2019. "Non-bunching at kinks and notches in cash transfers in the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1329-1352, December.
    49. Soren Blomquist & Anil Kumar & Che-Yuan Liang, 2019. "On Bunching and Identi?cation of the Taxable Income Elasticity," CeMMAP working papers CWP53/19, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
    50. Mavrokonstantis, Panos & Seibold, Arthur, 2022. "Bunching and Adjustment Costs: Evidence from Cypriot Tax Reforms," Journal of Public Economics, Elsevier, vol. 214(C).
    51. Lu, Yi & Shi, Julie & Yang, Wanyu, 2019. "Expenditure response to health insurance policies: Evidence from kinks in rural China," Journal of Public Economics, Elsevier, vol. 178(C).
    52. Liran Einav & Amy Finkelstein & Paul Schrimpf, 2016. "Bunching at the Kink: Implications for Spending Responses to Health Insurance Contracts," NBER Working Papers 22369, National Bureau of Economic Research, Inc.
    53. Almunia, Miguel & Lopez-Rodriguez, David, 2012. "The efficiency cost of tax enforcement: evidence from a panel of spanish firms," MPRA Paper 44153, University Library of Munich, Germany.
    54. Miao, Dingquan & Selin, Håkan & Söderström, Martin, 2022. "Earnings responses to even higher taxes," Working Paper Series 2022:12, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    55. Francesca Caselli & Mr. Philippe Wingender, 2018. "Bunching at 3 Percent: The Maastricht Fiscal Criterion and Government Deficits," IMF Working Papers 2018/182, International Monetary Fund.
    56. Jacob Lundberg, 2017. "The Laffer curve for high incomes," LIS Working papers 711, LIS Cross-National Data Center in Luxembourg.
    57. Slotwinski, Michaela & Schmidheiny, Kurt, 2014. "Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners Tax Scheme in Switzerland," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100292, Verein für Socialpolitik / German Economic Association.
    58. Arthur Seibold, 2019. "Reference Points for Retirement Behavior: Evidence from German Pension Discontinuities," CESifo Working Paper Series 7799, CESifo.
    59. Christian Traxler & Franz Westermaier & Ansgar Wohlschlegel, 2017. "Bunching on the Autobahn? Speeding Responses to a 'Notched' Penalty Scheme," CESifo Working Paper Series 6786, CESifo.
    60. Soren Blomquist & Whitney K. Newey, 2017. "The bunching estimator cannot identify the taxable income elasticity," CeMMAP working papers CWP40/17, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
    61. Kanbur, Ravi & Keen, Michael, 2014. "Threshold, Informality, and Partitions of Compliance," Working Papers 180136, Cornell University, Department of Applied Economics and Management.
    62. Blomquist, Sören & Simula, Laurent, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series 2010:3, Uppsala University, Department of Economics.
    63. David Powell, 2015. "Do Payroll Taxes in the United States Create Bunching at Kink Points?," Working Papers wp327, University of Michigan, Michigan Retirement Research Center.
    64. Bastani, Spencer, 2023. "The marginal cost of public funds: A brief guide," Working Paper Series 2023:14, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    65. Zaresani, Arezou, 2019. "Adjustment Costs and Incentives to Work: Evidence from a Disability Insurance Program," IZA Discussion Papers 12136, Institute of Labor Economics (IZA).
    66. Rrumbullaku, Oltion, 2021. "Firms behavior around tax thresholds in Albania during the 2015 anti-informality campaign - Bunching features, persistence and growth implications," MPRA Paper 112524, University Library of Munich, Germany.
    67. Lundberg, Jacob, 2017. "Analyzing tax reforms using the Swedish Labour Income Microsimulation Model," Working Paper Series 2017:12, Uppsala University, Department of Economics.
    68. Daniel Hungerman & Mark Ottoni-Wilhelm, 2016. "What is the Price Elasticity of Charitable Giving? Toward a Reconciliation of Disparate Estimates," Artefactual Field Experiments 00557, The Field Experiments Website.
    69. Bohne, Albrecht & Nimczik, Jan Sebastian, 2017. "Learning Dynamics in Tax Bunching at the Kink: Evidence from Ecuador," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168145, Verein für Socialpolitik / German Economic Association.
    70. Bohne, Albrecht & Nimczik, Jan Sebastian, 2018. "Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador," IZA Discussion Papers 11536, Institute of Labor Economics (IZA).
    71. Facundo Alvaredo & Juliana Londoño Vélez, 2014. "Altos ingresos e impuesto de renta en Colombia, 1993-2010," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 16(31), pages 157-194, July-Dece.
    72. Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
    73. Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.
    74. Ozcan, Timucin & Hair, Michael & Gunasti, Kunter, 2024. "How reaching numerical roundness on subgoals affects the completion of superordinate goals," Journal of Business Research, Elsevier, vol. 177(C).
    75. Kwabena Adu-Ababio & Samuel Bryson & Evaristo Mwale & John Rand, 2025. "Differential Bunching Impacts Across the Income Distribution: Evidence from Tax Administrative Data," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 37(1), pages 152-188, February.
    76. Liu, Chenhao & Kong, Dongmin, 2021. "Does political incentive shape governments' disclosure of air pollution information?," China Economic Review, Elsevier, vol. 69(C).
    77. Heuermann, Daniel F. & Assmann, Franziska & vom Berge, Philipp & Freund, Florian, 2017. "The distributional effect of commuting subsidies - Evidence from geo-referenced data and a large-scale policy reform," Regional Science and Urban Economics, Elsevier, vol. 67(C), pages 11-24.
    78. Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," Economic Research Papers 270213, University of Warwick - Department of Economics.
    79. Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016. "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers 75, VATT Institute for Economic Research.
    80. Erich Battistin & Agar Brugiavini & Enrico Rettore & Guglielmo Weber, 2008. "The retirement consumption puzzle: evidence from a regression discontinuity approach," IFS Working Papers W08/05, Institute for Fiscal Studies.
    81. Facundo Alveredo & Juliana Londoño Vélez, 2013. "High incomes and personal taxation in a developing economy: Colombia 1993-2010," Commitment to Equity (CEQ) Working Paper Series 12, Tulane University, Department of Economics.
    82. Augusto Cerqua & Emma Galli, 2020. "Income tax rate increases and heterogeneous taxpayers’ reactions: a spatial regression discontinuity design," Working Papers 17/20, Sapienza University of Rome, DISS.
    83. Chan, Ho Fai & Gangl, Katharina & Supriyadi, Mohammad Wangsit & Torgler, Benno, 2023. "The effects of increased monitoring on high wealth individuals: Evidence from a quasi-natural experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, vol. 215(C), pages 244-267.
    84. Kosonen, Tuomas & Matikka, Tuomas, 2020. "Discrete Labor Supply: Empirical Evidence and Implications," Working Papers 132, VATT Institute for Economic Research.
    85. Alinaghi, Nazila & Creedy, John & Gemmell, Norman, 2020. "Do Couples Bunch More? Evidence from Partnered and Single Taxpayers in New Zealand," Working Paper Series 21094, Victoria University of Wellington, Chair in Public Finance.
    86. Ulrich Matter & Michaela Slotwinski, 2016. "Precise Control over Legislative Vote Outcomes: A Forensic Approach to Political Economics," CESifo Working Paper Series 6007, CESifo.
    87. Schächtele, Simeon, 2016. "The Importance of Deductions in Response to the Personal Income Tax: Bunching Evidence from Germany," VfS Annual Conference 2016 (Augsburg): Demographic Change 145748, Verein für Socialpolitik / German Economic Association.
    88. Francesco Alosa, 2023. "Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy," Working Papers wp1186, Dipartimento Scienze Economiche, Universita' di Bologna.
    89. Alstadsæter, Annette & Jacob, Martin, 2013. "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 148, arqus - Arbeitskreis Quantitative Steuerlehre.
    90. He, Daixin & Peng, Langchuan & Wang, Xiaxin, 2021. "Understanding the elasticity of taxable income: A tale of two approaches," Journal of Public Economics, Elsevier, vol. 197(C).
    91. Thoresen, Thor O. & Vattø, Trine E., 2015. "Validation of the discrete choice labor supply model by methods of the new tax responsiveness literature," Labour Economics, Elsevier, vol. 37(C), pages 38-53.
    92. Margaret Brehm & Scott A. Imberman & Michael F. Lovenheim, 2015. "Achievement Effects of Individual Performance Incentives in a Teacher Merit Pay Tournament," NBER Working Papers 21598, National Bureau of Economic Research, Inc.
    93. Derek Messacar, 2022. "Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform," Cahiers de recherche / Working Papers 10, Institut sur la retraite et l'épargne / Retirement and Savings Institute.
    94. Helen Miller & Thomas Pope & Kate Smith, 2024. "Intertemporal Income Shifting and the Taxation of Business Owner-Managers," The Review of Economics and Statistics, MIT Press, vol. 106(1), pages 184-201, January.
    95. Zanoni, Wladimir & Carrillo Maldonado, Paul A. & Pantano, Juan & Chuquimarca, Nicolás, 2024. "Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors," IDB Publications (Working Papers) 13582, Inter-American Development Bank.
    96. Byung-hill Jun & Hosin Song, 2019. "Tests for Detecting Probability Mass Points," Korean Economic Review, Korean Economic Association, vol. 35, pages 205-248.
    97. Collins, Matthew & Curtis, John, 2018. "Evidence, drivers and sources of distortions in the distribution of building energy ratings prior to and after energy efficient," Papers WP535, Economic and Social Research Institute (ESRI).
    98. Nicole Bosch & Egbert Jongen & Wouter Leenders & Jan Möhlmann, 2019. "Non-Bunching at Kinks and Notches in Cash Transfers," CPB Discussion Paper 401, CPB Netherlands Bureau for Economic Policy Analysis.
    99. Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2016. "A Data-Driven Procedure to Determine the Bunching Window - An Application to the Netherlands," CPB Discussion Paper 336, CPB Netherlands Bureau for Economic Policy Analysis.
    100. Joan Vilá, 2019. "Respuestas en los ingresos frente a un programa de transferencias monetarias: evidencia de un notch a partir de registros administrativos de Uruguay," Documentos de Trabajo (working papers) 19-07, Instituto de Economía - IECON.
    101. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2023. "Giving to the children or the taxman?," European Economic Review, Elsevier, vol. 153(C).
    102. Simeon Schächtele, 2020. "Tax Responses at Low Taxable Incomes: Evidence from Germany," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 411-439, June.
    103. Tuomas Kosonen & Tuomas Matikka, 2023. "Discrete Labor Supply: Quasi-Experimental Evidence and Implications," Working Papers 9, Finnish Centre of Excellence in Tax Systems Research.
    104. Kim, Ji Hwan & Lee, Jungmin & Lee, Kyungho, 2023. "Minimum wage, social insurance mandate, and working hours," Journal of Public Economics, Elsevier, vol. 225(C).
    105. Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2020. "A data-driven procedure to determine the bunching window: an application to the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 951-979, August.
    106. Gerth, Florian & Temnov, Grigory, 2021. "New Ways of Modeling Loan-to-Income Distributions and their Evolution in Time - A Probability Copula Approach," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 217-236.
    107. Zareh Asatryan & Andreas Peichl, 2017. "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series 6754, CESifo.
    108. Jacob, Martin & Alstadsæter, Annette, 2013. "Payout policies of privately held firms: Flexibility and the role of income taxes," arqus Discussion Papers in Quantitative Tax Research 152, arqus - Arbeitskreis Quantitative Steuerlehre.
    109. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2019. "Taxes, frictions and asset shifting: when Swedes disinherited themselves," Working Paper Series 2019:6, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    110. Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014. "Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities," ZEW Discussion Papers 14-078, ZEW - Leibniz Centre for European Economic Research.
    111. Wichman, Casey J. & Cunningham, Brandon, 2023. "Notching for free: Do cyclists reveal the opportunity cost of time?," Journal of Environmental Economics and Management, Elsevier, vol. 119(C).
    112. Glogowsky, Ulrich, 2016. "Behavioral Responses to Wealth Transfer Taxation: Bunching Evidence from Germany," VfS Annual Conference 2016 (Augsburg): Demographic Change 145922, Verein für Socialpolitik / German Economic Association.
    113. Facundo Alvaredo & Thomas Breda & Barra Roantree & Emmanuel Saez, 2017. "Contribution Ceilings and the Incidence of Payroll Taxes," PSE-Ecole d'économie de Paris (Postprint) halshs-01626677, HAL.
    114. Johnson, Shane & Breunig, Robert & Olivo-Villabrille, Miguel & Zaresani, Arezou, 2024. "Individuals’ responsiveness to marginal tax rates: Evidence from bunching in the Australian personal income tax," Labour Economics, Elsevier, vol. 87(C).
    115. Miguel Almunia & David Lopez-Rodriguez, 2014. "Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms," Working Papers 1412, Oxford University Centre for Business Taxation.
    116. Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2022. "Loss aversion and indifference to tax rates: Evidence from tax filing data," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 287-311.
    117. Aronsson, Thomas & Jenderny, Katharina & Lanot, Gauthier, 2021. "Maximum Likelihood Bunching Estimators of the ETI," Umeå Economic Studies 987, Umeå University, Department of Economics.
    118. Nyman, Pär & Aggeborn, Linuz & Ahlskog, Rafael, 2023. "Filling in the blanks: How does information about the Swedish EITC affect labour supply?," Labour Economics, Elsevier, vol. 85(C).
    119. Buhlmann, Florian & Doerrenberg, Philipp & Voget, Johannes & Loos, Benjamin, 2020. "How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data," ZEW Discussion Papers 20-047, ZEW - Leibniz Centre for European Economic Research.
    120. Tazhitdinova, Alisa, 2015. "Adjust Me if I Can’t: The Effect of Firm Incentives on Labor Supply Responses to Taxes," MPRA Paper 81611, University Library of Munich, Germany, revised 2017.
    121. Collin, Matthew & Talbot, Theodore, 2023. "Are age-of-marriage laws enforced? Evidence from developing countries," Journal of Development Economics, Elsevier, vol. 160(C).
    122. Panos Mavrokonstantis & Arthur Seibold, 2022. "Bunching and Adjustment Costs: Evidence from Cypriot Tax Reforms," CESifo Working Paper Series 9773, CESifo.
    123. Aliisa Koivisto, 2025. "Tax planning and investment responses to dividend taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 347-386, April.
    124. Soetevent, Adriaan R., 2022. "Short run reference points and long run performance. (No) Evidence from running data," Journal of Economic Psychology, Elsevier, vol. 89(C).
    125. Schmidheiny, Kurt & Slotwinski, Michaela, 2018. "Tax-induced mobility: Evidence from a foreigners' tax scheme in Switzerland," Journal of Public Economics, Elsevier, vol. 167(C), pages 293-324.
    126. Wichman, Casey & Cunningham, Brandon, 2017. "Notching for Free: Do Cyclists Reveal the Value of Time?," RFF Working Paper Series 17-17, Resources for the Future.
    127. Martti Kaila, 2024. "How Do People React to Income-Based Fines? Evidence from Speeding Tickets Discontinuities," CESifo Working Paper Series 11064, CESifo.

  11. Håkan Selin, 2012. "What Happens to the Husband's Retirement Decision when the Wife's Retirement Incentives Change?," CESifo Working Paper Series 3772, CESifo.

    Cited by:

    1. Lisa Laun & Mårten Palme, 2018. "The Recent Rise of Labor Force Participation of Older Workers in Sweden," NBER Working Papers 24593, National Bureau of Economic Research, Inc.
    2. Todd Morris, 2022. "The unequal burden of retirement reform: Evidence from Australia," Economic Inquiry, Western Economic Association International, vol. 60(2), pages 592-619, April.
    3. Lisa Laun & Mårten Palme, 2023. "Pension Reform, Incentives to Retire and Retirement Behavior: Empirical Evidence from Swedish Micro-data," NBER Working Papers 31800, National Bureau of Economic Research, Inc.
    4. Todd Morris & Benoit Dostie, 2023. "Graying and staying on the job: The welfare implications of employment protection for older workers," CIRANO Working Papers 2023s-20, CIRANO.
    5. Geyer, Johannes & Haan, Peter & Hammerschmid, Anna & Peters, Michael, 2018. "Labor Market and Distributional Effects of an Increase in the Retirement Age," Rationality and Competition Discussion Paper Series 101, CRC TRR 190 Rationality and Competition.
    6. Selin, Håkan, 2011. "What happens to the husband’s retirement decision when the wife’s retirement incentives change?," Working Paper Series, Center for Fiscal Studies 2011:8, Uppsala University, Department of Economics.
    7. Kadir Atalay & Garry F. Barrett & Peter Siminski, 2019. "Pension incentives and the joint retirement of couples: evidence from two natural experiments," Journal of Population Economics, Springer;European Society for Population Economics, vol. 32(3), pages 735-767, July.
    8. Hamed Moghadam & Patrick Puhani & Joanna Tyrowicz, 2023. "Pension Reforms and Couples Labour Supply Decisions," RF Berlin - CReAM Discussion Paper Series 2309, Rockwool Foundation Berlin (RF Berlin) - Centre for Research and Analysis of Migration (CReAM).
    9. Johannes Hagen, 2018. "The effects of increasing the normal retirement age on health care utilization and mortality," Journal of Population Economics, Springer;European Society for Population Economics, vol. 31(1), pages 193-234, January.
    10. Emre Oral & Simon Rabaté & Arthur Seibold, 2024. "The Social Multiplier of Pension Reform," CESifo Working Paper Series 10999, CESifo.
    11. Esteban Garc�a-Miralles & Jonathan M. Leganza, 2021. "Joint Retirement of Couples: Evidence from Discontinuities in Denmark," CEBI working paper series 21-01, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    12. Hagen, Johannes, 2016. "What are the Health effects of postponing retirement? An instrumental variable approach," Working Paper Series 2016:11, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    13. Julian Vedeler Johnsen & Kjell Vaage & Alexander Willén, 2022. "Interactions in Public Policies: Spousal Responses and Program Spillovers of Welfare Reforms," The Economic Journal, Royal Economic Society, vol. 132(642), pages 834-864.
    14. Atalay, Kadir & Barrett, Garry F., 2016. "Pension Incentives and the Retirement Decisions of Couples," IZA Discussion Papers 10013, Institute of Labor Economics (IZA).
    15. Herman Kruse, 2021. "Joint Retirement in Couples: Evidence of Complementarity in Leisure," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(3), pages 995-1024, July.
    16. Johnsen, Julian V. & Vaage, Kjell, 2015. "Spouses’ retirement and the take-up of disability pension," Working Papers in Economics 03/15, University of Bergen, Department of Economics.

  12. Jukka Pirttilä & Hakan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," CESifo Working Paper Series 3355, CESifo.

    Cited by:

    1. Markus Jäntti & Jukka Pirttilä & Håkan Selin, 2014. "Estimating Labour Supply Elasticities Based on Cross-Country Micro Data: A Bridge Between Micro and Macro Estimates?," CESifo Working Paper Series 4994, CESifo.
    2. Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
    3. Flood Lennart & Islam Nizamul, 2016. "The rise of working pensioners: the Swedish case," Nordic Tax Journal, Sciendo, vol. 2016(1), pages 41-66, May.
    4. Bastani, Spencer & Selin, Håkan, 2011. "Bunching and Non-Bunching at Kink Points of the Swedish Tax schedule," Working Paper Series, Center for Fiscal Studies 2011:12, Uppsala University, Department of Economics.
    5. Charlotte Bartels & Cortnie Shupe, 2021. "Drivers of Participation Elasticities across Europe: Gender or Earner Role within the Household?," Discussion Papers of DIW Berlin 1969, DIW Berlin, German Institute for Economic Research.
    6. Charlotte Bartels & Nico Pestel, 2016. "Short- and long-term participation tax rates and their impact on labor supply," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(6), pages 1126-1159, December.
    7. Jacob Lundberg, 2017. "The Laffer curve for high incomes," LIS Working papers 711, LIS Cross-National Data Center in Luxembourg.
    8. H. Xavier Jara & Katrin Gasior & Mattia Makovec, 2020. "Work Incentives at the Extensive and Intensive Margin in Europe: The Role of Taxes, Benefits and Population Characteristics," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 152(2), pages 705-778, November.
    9. Lundberg, Jacob, 2017. "Analyzing tax reforms using the Swedish Labour Income Microsimulation Model," Working Paper Series 2017:12, Uppsala University, Department of Economics.
    10. Ståle Holgersen, 2014. "Urban Responses to The Economic Crisis: Confirmation of Urban Policies as Crisis Management in Malmö," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 38(1), pages 285-301, January.
    11. Laun, Lisa, 2012. "The effect of age-targeted tax credits on retirement behavior," Working Paper Series 2012:18, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    12. Bartels, Charlotte & Pestel, Nico, 2015. "The impact of short- and long-term participation tax rates on labor supply," Discussion Papers 2015/21, Free University Berlin, School of Business & Economics.
    13. Bartels, Charlotte, 2012. "Long-term participation tax rates," Discussion Papers 2012/20, Free University Berlin, School of Business & Economics.
    14. Laun, Lisa, 2017. "The effect of age-targeted tax credits on labor force participation of older workers," Journal of Public Economics, Elsevier, vol. 152(C), pages 102-118.
    15. Kotakorpi Kaisa & Matikka Tuomas, 2017. "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 100-107, January.

  13. Håkan Selin, 2010. "Marginal Tax Rates and Tax-Favoured Pension Savings of the Self-Employed - Evidence from Sweden," CESifo Working Paper Series 3059, CESifo.

    Cited by:

    1. Selin, Håkan, 2009. "Marginal tax rates and tax-favoured pension savings of the selfemployed Evidence from Sweden," Working Paper Series, Center for Fiscal Studies 2009:4, Uppsala University, Department of Economics.
    2. Bastani, Spencer & Selin, Håkan, 2011. "Bunching and Non-Bunching at Kink Points of the Swedish Tax schedule," Working Paper Series, Center for Fiscal Studies 2011:12, Uppsala University, Department of Economics.
    3. Amparo Nagore García & Mariacristina Rossi & Arthur Soest, 2021. "Retirement of the self-employed in the Netherlands," Small Business Economics, Springer, vol. 56(1), pages 385-402, January.
    4. NAGORE GARCIA Amparo & ROSSI Cristina & VAN SOEST Arthur, 2018. "Labour Market Decisions of the Self-Employed in the Netherlands at the Statutory Retirement Age," LISER Working Paper Series 2018-13, Luxembourg Institute of Socio-Economic Research (LISER).

  14. Sören Blomquist & Håkan Selin, 2009. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," CESifo Working Paper Series 2644, CESifo.

    Cited by:

    1. Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers halshs-00856246, HAL.
    2. Áron Kiss & Pálma Mosberger, 2015. "The elasticity of taxable income of high earners: evidence from Hungary," Empirical Economics, Springer, vol. 48(2), pages 883-908, March.
    3. Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015. "Individual heterogeneity, nonlinear budget sets and taxable income," CeMMAP working papers 21/15, Institute for Fiscal Studies.
    4. Kleven, Henrik Jacobsen & Schultz, Esben Anton, 2014. "Estimating taxable income responses using Danish tax reforms," LSE Research Online Documents on Economics 66122, London School of Economics and Political Science, LSE Library.
    5. Markus Jäntti & Jukka Pirttilä & Håkan Selin, 2014. "Estimating Labour Supply Elasticities Based on Cross-Country Micro Data: A Bridge Between Micro and Macro Estimates?," CESifo Working Paper Series 4994, CESifo.
    6. Elinder, Mikael & Erixson, Oscar & Ohlsson, Henry, 2010. "The Effect of Inheritance Receipt on Labor and Capital Income: Evidence from Swedish Panel Data," Working Paper Series, Center for Fiscal Studies 2010:3, Uppsala University, Department of Economics.
    7. Alex Brill, 2016. "Tax reform: Ryan-Brady plan is a better way," AEI Economic Perspectives, American Enterprise Institute, October.
    8. Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
    9. Egbert L. W. Jongen & Maaike Stoel, 2019. "The Elasticity of Taxable Labour Income in the Netherlands," De Economist, Springer, vol. 167(4), pages 359-386, December.
    10. Spencer Bastani & Jacob Lundberg, 2016. "Political Preferences for Redistribution in Sweden," CESifo Working Paper Series 6205, CESifo.
    11. Díaz-Caro, Carlos & Onrubia, Jorge, 2018. "How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 12, pages 1-25.
    12. Michael Sicsic, 2021. "Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?," Working Papers hal-03151089, HAL.
    13. Frish Roni & Zussman Noam & Igdalov Sophia, 2020. "The Wage Response to a Reduction in Income Tax Rates: The Israeli Tax Reform," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 20(2), pages 1-22, April.
    14. Nicole Bosch, 2019. "The Incidence of Pension Contributions," CPB Discussion Paper 388, CPB Netherlands Bureau for Economic Policy Analysis.
    15. Jukka Pirttilä & Hakan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," CESifo Working Paper Series 3355, CESifo.
    16. Kristoffer Berg & Thor O. Thoresen, 2016. "Problematic response margins in the estimation of the elasticity of taxable income," Discussion Papers 851, Statistics Norway, Research Department.
    17. Sørensen, Peter Birch, 2014. "Measuring the deadweight loss from taxation in a small open economy," Journal of Public Economics, Elsevier, vol. 117(C), pages 115-124.
    18. Albert Jan Hummel, 2021. "Unemployment and Tax Design," CESifo Working Paper Series 9177, CESifo.
    19. Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2022. "Nonlinear Budget Set Regressions for the Random Utility Model," Working Papers 2219, Federal Reserve Bank of Dallas.
    20. Stuart Adam & David Phillips & Barra Roantree, 2016. "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Chapters, in: Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES), National Bureau of Economic Research, Inc.
    21. Lehmann, Etienne & Marical, François & Rioux, Laurence, 2011. "Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms," IZA Discussion Papers 6108, Institute of Labor Economics (IZA).
    22. Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2017. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
    23. Richard K. Green & Mark D. Phillips, 2015. "Demand for 'The 1%': Tax Incidence and Implications for Optimal Income Tax Rates," Working Paper 9409, USC Lusk Center for Real Estate.
    24. Abby Alpert & David Powell, 2014. "Estimating Intensive and Extensive Tax Responsiveness Do Older Workers Respond to Income Taxes?," Working Papers WR-987-1, RAND Corporation.
    25. Egbert Jongen & Maaike Stoel, 2016. "The elasticity of taxable income in the Netherlands," CPB Discussion Paper 337, CPB Netherlands Bureau for Economic Policy Analysis.
    26. Erwin Ooghe, 2020. "Conditional Earnings Subsidies for Low Earners," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(2), pages 524-552, April.
    27. Etienne Lehmann & Alexis Parmentier & Bruno Van Der Linden, 2008. "Optimal Income Taxation with Endogenous Participation and Search Unemployment," Documents de recherche 08-16, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
    28. Albert Jan Hummel, 2021. "Unemployment and tax design," Tinbergen Institute Discussion Papers 21-061/VI, Tinbergen Institute.
    29. Hu, Xiao & Liang, Che-Yuan, 2022. "Does income redistribution prevent residential segregation?," Journal of Economic Behavior & Organization, Elsevier, vol. 193(C), pages 519-542.
    30. Harju, Jarkko & Matikka, Tuomas, 2013. "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers 43, VATT Institute for Economic Research.
    31. Ericson, Peter & Flood, Lennart, 2011. "Taxes, Wages and Working Hours," Working Papers in Economics 514, University of Gothenburg, Department of Economics.
    32. Liang, Che-Yuan, 2009. "Nonparametric Structural Estimation of Labor Supply in the Presence of Censoring," Working Paper Series 2009:8, Uppsala University, Department of Economics.
    33. Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.
    34. Håkan Selin, 2014. "The rise in female employment and the role of tax incentives. An empirical analysis of the Swedish individual tax reform of 1971," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 894-922, October.
    35. Weber, Caroline E., 2014. "Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences," Journal of Public Economics, Elsevier, vol. 117(C), pages 90-103.
    36. Gelber, Alexander, 2010. "Taxation and the Earnings of Husbands and Wives," MPRA Paper 20345, University Library of Munich, Germany.
    37. Bastani, Spencer & Selin, Håkan, 2011. "Bunching and Non-Bunching at Kink Points of the Swedish Tax schedule," Working Paper Series, Center for Fiscal Studies 2011:12, Uppsala University, Department of Economics.
    38. Laurence Jacquet & Etienne Lehmann, 2017. "Optimal income taxation with composition effects," TEPP Working Paper 2017-04, TEPP.
    39. Carey, Simon & Creedy, John & Gemmell, Norman & Teng, Josh, 2012. "Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument," Working Paper Series 18710, Victoria University of Wellington, Chair in Public Finance.
    40. Carrillo, Paul E. & Contreras, Ivette & Scartascini, Carlos, 2024. "Turn off the faucet: Can individual meters reduce water consumption?," Journal of Environmental Economics and Management, Elsevier, vol. 128(C).
    41. Tuomas Matikka, 2018. "Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(3), pages 943-973, July.
    42. Håkan Selin, 2024. "Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules," CESifo Working Paper Series 11491, CESifo.
    43. Sören Blomquist & Jerry A. Hausman & Whitney K. Newey, 2023. "The Econometrics of Nonlinear Budget Sets," Annual Review of Economics, Annual Reviews, vol. 15(1), pages 287-306, September.
    44. Koichiro Ito, 2012. "Do Consumers Respond to Marginal or Average Price? Evidence from Nonlinear Electricity Pricing," NBER Working Papers 18533, National Bureau of Economic Research, Inc.
    45. Jos順鬩x Sanz-Sanz & Mar𨁁rrazola-Vacas & Nuria Rueda-L󰥺 & Desiderio Romero-Jordᮠ, 2015. "Reported gross income and marginal tax rates: estimation of the behavioural reactions of Spanish taxpayers," Applied Economics, Taylor & Francis Journals, vol. 47(5), pages 466-484, January.
    46. Kazuhiko SUMIYA & Jesper BAGGER, 2022. "Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish tax reform," Discussion papers 22077, Research Institute of Economy, Trade and Industry (RIETI).
    47. Ashley Cooper Craig, 2018. "Optimal Income Taxation with Spillovers from Employer Learning," 2018 Papers pcr186, Job Market Papers.
    48. Holmlund, Bertil & Söderström, Martin, 2007. "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," IZA Discussion Papers 3088, Institute of Labor Economics (IZA).
    49. Mavrokonstantis, Panos & Seibold, Arthur, 2022. "Bunching and Adjustment Costs: Evidence from Cypriot Tax Reforms," Journal of Public Economics, Elsevier, vol. 214(C).
    50. Miao, Dingquan & Selin, Håkan & Söderström, Martin, 2022. "Earnings responses to even higher taxes," Working Paper Series 2022:12, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    51. Adam Copeland & Rodney Garratt, 2019. "Nonlinear Pricing and the Market for Settling Payments," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 51(1), pages 195-226, February.
    52. Henrik Jacobsen Kleven & Esben Anton Schultz, 2014. "Estimating Taxable Income Responses Using Danish Tax Reforms," American Economic Journal: Economic Policy, American Economic Association, vol. 6(4), pages 271-301, November.
    53. Fan Fan & Ming Li & Ran Tao & Dali Yang, 2020. "Transfer-based decentralisation, economic growth and spatial inequality: Evidence from China’s 2002–2003 tax sharing reform," Urban Studies, Urban Studies Journal Limited, vol. 57(4), pages 806-826, March.
    54. Jeffrey L. Coles & Elena Patel & Nathan Seegert & Matthew Smith, 2022. "How Do Firms Respond to Corporate Taxes?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 965-1006, June.
    55. Glenn P. Jenkins & Amin Sokhanvar & Hasan Ulaş Altıok, 2021. "Reforming the Individual Direct Taxation System of North Cyprus," Development Discussion Papers 2021-08, JDI Executive Programs.
    56. Soren Blomquist & Anil Kumar & Whitney K. Newey, 2024. "Panel Estimation of Taxable Income Elasticities with Heterogeneity and Endogenous Budget Sets," Papers 2501.00633, arXiv.org.
    57. Kumar, Anil & Liang, Che-Yuan, 2015. "The Taxable Income Elasticity: A Structural Differencing Approach," Working Paper Series, Center for Fiscal Studies 2015:1, Uppsala University, Department of Economics.
    58. Holmlund, Bertil & Söderström, Martin, 2008. "Estimating dynamic income responses to tax reforms: Swedish evidence," Working Paper Series 2008:28, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    59. Blomquist, Sören & Simula, Laurent, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series 2010:3, Uppsala University, Department of Economics.
    60. Pia Rattenhuber, 2012. "Marginal Taxes: A Good or a Bad for Wages?: The Incidence of the Structure of Income and Labor Taxes on Wages," Discussion Papers of DIW Berlin 1193, DIW Berlin, German Institute for Economic Research.
    61. Niels Johannesen, 2011. "Strategic Line Drawing between Debt and Equity," EPRU Working Paper Series 2011-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    62. Bastani, Spencer, 2023. "The marginal cost of public funds: A brief guide," Working Paper Series 2023:14, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    63. Jacob, Martin & Vossebürger, Robert, 2022. "The role of personal income taxes in corporate investment decisions," Journal of Corporate Finance, Elsevier, vol. 77(C).
    64. Meng ZHAO (Moe KONISHI), 2017. "Health-Related Income Gaps and the Effectiveness of Redistributive Policies in Japan," Discussion papers 17039, Research Institute of Economy, Trade and Industry (RIETI).
    65. Lundberg, Jacob, 2017. "Analyzing tax reforms using the Swedish Labour Income Microsimulation Model," Working Paper Series 2017:12, Uppsala University, Department of Economics.
    66. Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.
    67. Marek Kapicka & Ctirad Slavik, 2019. "Organization of Knowledge and Taxation," 2019 Meeting Papers 699, Society for Economic Dynamics.
    68. Henrik Jacobsen Kleven & Esben Anton Schultz, 2011. "Estimating Taxable Income Responses using Danish Tax Reforms," EPRU Working Paper Series 2011-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    69. Arash Nekoei, 2013. "Immigrants' Labor Supply and Exchange Rate Volatility," American Economic Journal: Applied Economics, American Economic Association, vol. 5(4), pages 144-164, October.
    70. Thomas Aronsson & James R. Walker, 2010. "Labor Supply, Tax Base and Public Policy in Sweden," NBER Chapters, in: Reforming the Welfare State: Recovery and Beyond in Sweden, pages 127-158, National Bureau of Economic Research, Inc.
    71. Kosonen, Tuomas & Matikka, Tuomas, 2020. "Discrete Labor Supply: Empirical Evidence and Implications," Working Papers 132, VATT Institute for Economic Research.
    72. Alinaghi, Nazila & Creedy, John & Gemmell, Norman, 2020. "Do Couples Bunch More? Evidence from Partnered and Single Taxpayers in New Zealand," Working Paper Series 21094, Victoria University of Wellington, Chair in Public Finance.
    73. John Creedy & Norman Gemmell, 2020. "The elasticity of taxable income of individuals in couples," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 931-950, August.
    74. Anil Kumar & Che-Yuan Liang, 2016. "Estimating Taxable Income Responses with Elasticity Heterogeneity," Working Papers 1611, Federal Reserve Bank of Dallas.
    75. Jongen, Egbert L. W. & Stoel, Maaike, 2019. "The Elasticity of Taxable Labour Income in the Netherlands," IZA Discussion Papers 12090, Institute of Labor Economics (IZA).
    76. Ahrsjö, Ulrika & Niknami, Susan & Palme, Mårten, 2021. "Wage Inequality, Selection and the Evolution of the Gender Earnings Gap in Sweden," Research Papers in Economics 2021:3, Stockholm University, Department of Economics.
    77. He, Daixin & Peng, Langchuan & Wang, Xiaxin, 2021. "Understanding the elasticity of taxable income: A tale of two approaches," Journal of Public Economics, Elsevier, vol. 197(C).
    78. Michael Funke & Marc Gronwald, 2009. "A Convex Hull Approach to Counterfactual Analysis of Trade Openness and Growth," Quantitative Macroeconomics Working Papers 20906, Hamburg University, Department of Economics.
    79. Abby Alpert & David Powell, 2020. "Estimating Intensive And Extensive Tax Responsiveness," Economic Inquiry, Western Economic Association International, vol. 58(4), pages 1855-1873, October.
    80. Thoresen, Thor O. & Vattø, Trine E., 2015. "Validation of the discrete choice labor supply model by methods of the new tax responsiveness literature," Labour Economics, Elsevier, vol. 37(C), pages 38-53.
    81. Erwin Ooghe, 2015. "Wage policies, employment, and redistributive efficiency," Working Papers 2015/42, Institut d'Economia de Barcelona (IEB).
    82. Miyazaki, Takeshi & Ishida, Ryo, 2016. "Estimating the Elasticity of Taxable Income: Evidence from Top Japanese Taxpayers," MPRA Paper 74623, University Library of Munich, Germany.
    83. Derek Messacar, 2022. "Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform," Cahiers de recherche / Working Papers 10, Institut sur la retraite et l'épargne / Retirement and Savings Institute.
    84. Michaël Sicsic, 2023. "L’élasticité de l’offre de travail et des revenus dans la littérature. Une analyse comparative des méthodes et des résultats sur données microéconomiques," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(4), pages 5-40.
    85. Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
    86. Holmlund Bertil & Söderström Martin, 2011. "Estimating Dynamic Income Responses to Tax Reform," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-38, November.
    87. Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014. "Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities," ZEW Discussion Papers 14-078, ZEW - Leibniz Centre for European Economic Research.
    88. William Dodds, 2024. "Solving multidimensional screening problems using a generalized single crossing property," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 77(4), pages 1025-1084, June.
    89. Matikka, Tuomas, 2014. "Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland," Working Papers 55, VATT Institute for Economic Research.
    90. Nicole Bosch & Casper Ewijk & Maja Micevska Scharf & Sander Muns, 2022. "The Incidence of Pension Contributions: A Panel Based Analysis of the Impact of Pension Contributions on Labor Cost, Wages and Labor Supply," De Economist, Springer, vol. 170(1), pages 107-132, February.
    91. Peter Birch Sørensen, 2011. "Measuring the Deadweight Loss from Taxation in a Small Open Economy. A general method with an application to Sweden," EPRU Working Paper Series 2011-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    92. Hans Schytte Sigaard, 2022. "Labor Supply Responsiveness to Tax Reforms," Economics Working Papers 2022-04, Department of Economics and Business Economics, Aarhus University.
    93. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
    94. Thor O. Thoresen & Trine E. Vattø, 2013. "Validation of structural labor supply model by the elasticity of taxable income," Discussion Papers 738, Statistics Norway, Research Department.
    95. Sarah K. Burns & James P. Ziliak, 2017. "Identifying the Elasticity of Taxable Income," Economic Journal, Royal Economic Society, vol. 127(600), pages 297-329, March.
    96. Adam Copeland & Rod Garratt, 2015. "Nonlinear pricing with competition: the market for settling payments," Staff Reports 737, Federal Reserve Bank of New York.
    97. Panos Mavrokonstantis & Arthur Seibold, 2022. "Bunching and Adjustment Costs: Evidence from Cypriot Tax Reforms," CESifo Working Paper Series 9773, CESifo.
    98. Aliisa Koivisto, 2025. "Tax planning and investment responses to dividend taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 347-386, April.
    99. Sigaard, Hans Schytte, 2023. "Estimating labor supply responses to Danish tax reforms," Journal of Public Economics, Elsevier, vol. 224(C).
    100. Kleven, Henrik Jacobsen & Schultz, Esben Anton, 2012. "Estimating taxable income responses using Danish tax reforms," LSE Research Online Documents on Economics 58070, London School of Economics and Political Science, LSE Library.
    101. Arrazola, María & de Hevia, José & Romero, Desiderio & Sanz-Sanz, José Félix, 2014. "Personal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spain," Working Paper Series 18851, Victoria University of Wellington, Chair in Public Finance.
    102. Becka Brolinson, 2019. "Does Increasing Block Pricing Decrease Energy Use? Evidence from the Residential Electricity Market," Working Papers gueconwpa~19-19-06, Georgetown University, Department of Economics.

  15. Håkan Selin, 2009. "The Rise in Female Employment and the Role of Tax Incentives - An Empirical Analysis of the Swedish Individual Tax Reform of 1971," CESifo Working Paper Series 2629, CESifo.

    Cited by:

    1. Avdic, Daniel & Johansson, Per, 2013. "Gender differences in preferences for health-related absences from work," Working Paper Series 2013:13, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    2. Panayiota Lyssiotou & Elena Savva, 2021. "Labor supply responses to income tax free and bracket expansions," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 49(7), pages 1225-1239, November.
    3. Sundberg, Anton, 2024. "The child penalty in Sweden: evidence, trends, and child gender," Working Paper Series 2024:12, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    4. Spencer Bastani & Jacob Lundberg, 2016. "Political Preferences for Redistribution in Sweden," CESifo Working Paper Series 6205, CESifo.
    5. Hertegård, Edvin, 2024. "Divorce Law Reform, Family Stability, and Children’s Long-Term Outcomes," SOFI Working Papers in Labour Economics 1/2025, Stockholm University, Swedish Institute for Social Research.
    6. Jukka Pirttilä & Hakan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," CESifo Working Paper Series 3355, CESifo.
    7. Schlosser, Analia & Shanan, Yannay, 2022. "Fostering Soft Skills in Active Labor Market Programs: Evidence from a Large-Scale RCT," CEPR Discussion Papers 17055, C.E.P.R. Discussion Papers.
    8. Spencer Bastani & Ylva Moberg & Håkan Selin, 2021. "The Anatomy of the Extensive Margin Labor Supply Response," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 33-59, January.
    9. Amadeo Fuenmayor & Rafael Granell & Mauro Mediavilla, 2018. "The effects of separate taxation on labor participation of married couples. An empirical analysis using propensity score," Review of Economics of the Household, Springer, vol. 16(2), pages 541-561, June.
    10. Ria Ivandic & Anne Sophie Lassen, 2023. "Gender gaps from labor market shocks," CEP Discussion Papers dp1944, Centre for Economic Performance, LSE.
    11. Karlsson, Tobias & Kok, Joris & Perrin, Faustine, 2021. "The Historical Gender Gap Index: A Longitudinal and Spatial Assessment of Sweden, 1870-1990," Lund Papers in Economic History 217, Lund University, Department of Economic History.
    12. Stefan Hochguertel & Henry Ohlsson, 2011. "Wealth mobility and dynamics over entire individual working life cycles," BCL working papers 56, Central Bank of Luxembourg.
    13. Bachmann, Ronald & Jäger, Philipp & Jessen, Robin, 2021. "A Split Decision: Welche Auswirkungen hätte die Abschaffung des Ehegattensplittings auf das Arbeitsangebot und die Einkommensverteilung?," RWI Materialien 144, RWI - Leibniz-Institut für Wirtschaftsforschung.
    14. Hensvik, Lena & Azmat, Ghazala, 2020. "Workplace Presenteeism, Job Substitutability and Gender Inequality," CEPR Discussion Papers 14982, C.E.P.R. Discussion Papers.
    15. Ernst, Ekkehard & Merola, Rossana & Reljic, Jelena, 2024. "Fiscal policy instruments for inclusive labour markets: A review," GLO Discussion Paper Series 1406, Global Labor Organization (GLO).
    16. Angelov, Nikolay & Johansson, Per & Lindahl, Erica, 2013. "Gender differences in sickness absence and the gender division of family responsibilities," Working Paper Series 2013:9, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    17. Hochguertel, Stefan & Ohlsson, Henry, 2012. "Who is at the top? Wealth mobility over the life cycle," Working Paper Series, Center for Fiscal Studies 2012:1, Uppsala University, Department of Economics.
    18. Nadia Myohl, 2024. "Till taxes keep us apart? The impact of the marriage tax on the marriage rate," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 552-592, April.
    19. Blundell, R. & French, E. & Tetlow, G., 2016. "Retirement Incentives and Labor Supply," Handbook of the Economics of Population Aging, in: Piggott, John & Woodland, Alan (ed.), Handbook of the Economics of Population Aging, edition 1, volume 1, chapter 0, pages 457-566, Elsevier.
    20. Kalíšková, Klára, 2014. "Labor supply consequences of family taxation: Evidence from the Czech Republic," Labour Economics, Elsevier, vol. 30(C), pages 234-244.
    21. Hertegård, Edvin, 2024. "Divorce law reform, family stability, and children's long-term outcomes," Working Paper Series 2024:11, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    22. Forslund, Anders & Fredriksson, Peter, 2009. "Income support systems, labour supply incentives and employment – some cross-country evidence," Working Paper Series 2009:32, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    23. Felix Bierbrauer & Pierre Boyer & Andreas Peichl & Daniel Weishaar, 2023. "The Taxation of Couples," Rationality and Competition Discussion Paper Series 405, CRC TRR 190 Rationality and Competition.
    24. Harris, Jorgen M. & Patacchini, Eleonora, 2024. "Closing the Gender Gap: Promoting Labour Market Participation," IZA Discussion Papers 17219, Institute of Labor Economics (IZA).
    25. Lundberg, Jacob, 2017. "Analyzing tax reforms using the Swedish Labour Income Microsimulation Model," Working Paper Series 2017:12, Uppsala University, Department of Economics.
    26. Forslund, Anders, 2009. "Labour supply incentives, income support systems and taxes in Sweden," Working Paper Series 2009:30, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    27. Ulrika Ahrsjo & Ren'e Karadakic & Joachim Kahr Rasmussen, 2023. "Intergenerational Mobility Trends and the Changing Role of Female Labor," Papers 2302.14440, arXiv.org, revised Jun 2025.
    28. Ivandic, Ria & Lassen, Anne Sophie, 2023. "Gender gaps from labor market shocks," LSE Research Online Documents on Economics 121285, London School of Economics and Political Science, LSE Library.
    29. Luis Ayala & Milagros Paniagua, 2019. "The impact of tax benefits on female labor supply and income distribution in Spain," Review of Economics of the Household, Springer, vol. 17(3), pages 1025-1048, September.
    30. William Gbohoui, 2019. "Structural Unemployment in Luxembourg: Bad Luck or Rational Choice?," IMF Working Papers 2019/243, International Monetary Fund.
    31. Erbe, Katharina, 2015. "Different Reference Points: Tax Planning of Married Couples in East and West Germany," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113155, Verein für Socialpolitik / German Economic Association.
    32. Sarah Xue Dong, 2021. "The effect of labour demand on women’s intra-household decision power: Evidence from Indonesia," Departmental Working Papers 2021-01, The Australian National University, Arndt-Corden Department of Economics.
    33. Ahrsjö, Ulrika & Niknami, Susan & Palme, Mårten, 2021. "Wage Inequality, Selection and the Evolution of the Gender Earnings Gap in Sweden," Research Papers in Economics 2021:3, Stockholm University, Department of Economics.
    34. Bastani, Spencer & Moberg, Ylva & Selin, Håkan, 2016. "Estimating participation responses using transfer program reform," Working Paper Series 2016:1, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    35. Clément Carbonnier, 2014. "The influence of taxes on employment of married women, evidence from the French joint income tax system," Working Papers hal-03460526, HAL.
    36. Michael Funke & Marc Gronwald, 2009. "A Convex Hull Approach to Counterfactual Analysis of Trade Openness and Growth," Quantitative Macroeconomics Working Papers 20906, Hamburg University, Department of Economics.
    37. Forslund, Anders, 2019. "Employment outcomes and policies in Sweden during recent decades," Working Paper Series 2019:15, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    38. Ivandić, Ria & Lassen, Anne Sophie, 2023. "Gender gaps from labor market shocks," LSE Research Online Documents on Economics 119948, London School of Economics and Political Science, LSE Library.
    39. Angelov, Nikolay & Johansson, Per & Lindahl, Erica, 2013. "Is the persistent gender gap in income and wages due to unequal family responsibilities?," Working Paper Series, Center for Labor Studies 2013:3, Uppsala University, Department of Economics.
    40. Nikolay Angelov & Per Johansson & Erica Lindahl, 2016. "Parenthood and the Gender Gap in Pay," Journal of Labor Economics, University of Chicago Press, vol. 34(3), pages 545-579.
    41. Ivandić, Ria & Lassen, Anne Sophie, 2023. "Gender gaps from labor market shocks," Labour Economics, Elsevier, vol. 83(C).
    42. Doorley, Karina, 2018. "Taxation, Work and Gender Equality in Ireland," IZA Discussion Papers 11495, Institute of Labor Economics (IZA).
    43. Klara Kaliskova, 2013. "Family Taxation and the Female Labor Supply: Evidence from the Czech Republic," CERGE-EI Working Papers wp496, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    44. Palviainen, Heikki, 2019. "Changing Nordic model? A policy analysis," EUROMOD Working Papers EM15/19, EUROMOD at the Institute for Social and Economic Research.
    45. Erbe, Katharina, 2015. "Tax planning of married couples in East and West Germany," FAU Discussion Papers in Economics 08/2015, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
    46. Tim Bayer & Lenard Simon & Jakob Wegmann, 2025. "Withheld from Working More? Withholding Taxes and the Labor Supply of Married Women," CRC TR 224 Discussion Paper Series crctr224_2025_631, University of Bonn and University of Mannheim, Germany.
    47. Angelov, Nikolay & Johansson, Per & Lee, Myoung-jae, 2017. "The effect of fertility timing on labor market work duration," Working Paper Series 2017:13, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    48. Elliott Isaac, 2018. "Suddenly Married: Joint Taxation And The Labor Supply Of Same-Sex Married Couples After U.S. v. Windsor," Working Papers 1809, Tulane University, Department of Economics.
    49. Boschini, Anne & Gunnarsson, Kristin & Roine, Jesper, 2020. "Women in top incomes – Evidence from Sweden 1971–2017," Journal of Public Economics, Elsevier, vol. 181(C).
    50. Lundberg, Jacob & Norell, John, 2018. "Taxes, benefits and labour force participation: A survey of the quasi-experimental literature," Ratio Working Papers 313, The Ratio Institute.
    51. Melanie Schröder & Norma Burow, 2016. "Couple's Labor Supply, Taxes, and the Division of Housework in a Gender-Neutral Lab," Discussion Papers of DIW Berlin 1593, DIW Berlin, German Institute for Economic Research.
    52. Ulrika Ahrsjö & René Karadakic & Joachim Kahr Rasmussen, 2021. "Intergenerational Mobility Trends and the Changing Role of Female Labor," CEBI working paper series 21-19, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).

  16. Jukka Pirttilä & Håkan Selin, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," CESifo Working Paper Series 1875, CESifo.

    Cited by:

    1. Thor Olav Thoresen & Annette Alstadsæter, 2008. "Shifts in Organizational Form under a Dual Income Tax System," CESifo Working Paper Series 2273, CESifo.
    2. Annette Alstadsæter & Erik Fjærli, 2009. "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
    3. Annette Alstadsæter & Knut Reidar Wangen, 2008. "Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large," CESifo Working Paper Series 2392, CESifo.
    4. Sullström, Risto & Riihelä, Marja & Suoniemi, Ilpo, 2008. "Tax Progressivity and Recent Evolution of the Finnish Income Inequality," Discussion Papers 460, VATT Institute for Economic Research.
    5. Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
    6. Ilpo Suoniemi & Juha Rantala, 2010. "Income mobility, persistent inequality and age, recent experiences from Finland," Working Papers 263, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    7. Peter A. Diamond, 2009. "Taxes and Pensions," CESifo Working Paper Series 2636, CESifo.
    8. Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
    9. Johannes Hermanus Kemp, 2020. "The elasticity of taxable income: New data and estimates for South Africa," WIDER Working Paper Series wp-2020-29, World Institute for Development Economic Research (UNU-WIDER).
    10. Riihelä, Marja, 2009. "Essays on income inequality, poverty and the evolution of top income shares," Research Reports P52, VATT Institute for Economic Research.

Articles

  1. Dingquan Miao & Håkan Selin & Martin Söderström, 2025. "Earnings Responses to Even Higher Taxes," The Economic Journal, Royal Economic Society, vol. 135(667), pages 838-860.
    See citations under working paper version above.
  2. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2023. "Giving to the children or the taxman?," European Economic Review, Elsevier, vol. 153(C).

    Cited by:

    1. Disslbacher, Franziska & Rapp, Severin, 2024. "Leaving Legacies and Liabilities: The Distribution of Wealth at Death," SocArXiv z3wfv, Center for Open Science.
    2. Disslbacher, Franziska & Rapp, Severin, 2024. "Leaving Legacies and Liabilities: The Distribution of Wealth at Death," OSF Preprints y9xt3, Center for Open Science.

  3. Spencer Bastani & Ylva Moberg & Håkan Selin, 2021. "The Anatomy of the Extensive Margin Labor Supply Response," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 33-59, January.
    See citations under working paper version above.
  4. Selin, Håkan & Simula, Laurent, 2020. "Income shifting as income creation?," Journal of Public Economics, Elsevier, vol. 182(C).
    See citations under working paper version above.
  5. Håkan Selin, 2017. "What happens to the husband’s retirement decision when the wife’s retirement incentives change?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(3), pages 432-458, June.
    See citations under working paper version above.
  6. Karin Edmark & Che-Yuan Liang & Eva Mörk & Hakan Selin, 2016. "The Swedish Earned Income Tax Credit: Did It Increase Employment?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(4), pages 475-503, December.

    Cited by:

    1. Ichino, Andrea & Olsson, Martin & Petrongolo, Barbara & Thoursie, Peter Skogman, 2019. "Economic Incentives, Home Production and Gender Identity Norms," IZA Discussion Papers 12391, Institute of Labor Economics (IZA).
    2. Ichino, Andrea & Olsson, Martin & Petrongolo, Barbara & Skogman Thoursie, Peter, 2019. "Economic Incentives, Childcare and Gender Identity Norms," Working Paper Series 1283, Research Institute of Industrial Economics, revised 04 May 2021.
    3. Hu, Xiao & Liang, Che-Yuan, 2022. "Does income redistribution prevent residential segregation?," Journal of Economic Behavior & Organization, Elsevier, vol. 193(C), pages 519-542.
    4. Palviainen Heikki, 2021. "Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment," Working Papers 2132, Tampere University, Faculty of Management and Business, Economics.
    5. Miao, Dingquan & Selin, Håkan & Söderström, Martin, 2022. "Earnings responses to even higher taxes," Working Paper Series 2022:12, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    6. Lundberg, Jacob, 2017. "Analyzing tax reforms using the Swedish Labour Income Microsimulation Model," Working Paper Series 2017:12, Uppsala University, Department of Economics.
    7. Heikki Palviainen, 2023. "Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 1-19, February.
    8. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    9. Forslund, Anders, 2019. "Employment outcomes and policies in Sweden during recent decades," Working Paper Series 2019:15, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    10. Laun, Lisa, 2017. "The effect of age-targeted tax credits on labor force participation of older workers," Journal of Public Economics, Elsevier, vol. 152(C), pages 102-118.
    11. Laun, Lisa, 2019. "In-work benefits across Europe," Working Paper Series 2019:16, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    12. Palviainen, Heikki, 2019. "Changing Nordic model? A policy analysis," EUROMOD Working Papers EM15/19, EUROMOD at the Institute for Social and Economic Research.
    13. Nyman, Pär & Aggeborn, Linuz & Ahlskog, Rafael, 2023. "Filling in the blanks: How does information about the Swedish EITC affect labour supply?," Labour Economics, Elsevier, vol. 85(C).
    14. Berry, Carl & Börjesson, Maria, 2024. "Income and fuel price elasticities of car use on micro panel data," Energy Economics, Elsevier, vol. 135(C).
    15. Lundberg, Jacob & Norell, John, 2018. "Taxes, benefits and labour force participation: A survey of the quasi-experimental literature," Ratio Working Papers 313, The Ratio Institute.

  7. Jäntti, Markus & Pirttilä, Jukka & Selin, Håkan, 2015. "Estimating labour supply elasticities based on cross-country micro data: A bridge between micro and macro estimates?," Journal of Public Economics, Elsevier, vol. 127(C), pages 87-99.
    See citations under working paper version above.
  8. Håkan Selin, 2014. "The rise in female employment and the role of tax incentives. An empirical analysis of the Swedish individual tax reform of 1971," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 894-922, October.
    See citations under working paper version above.
  9. Bastani, Spencer & Selin, Håkan, 2014. "Bunching and non-bunching at kink points of the Swedish tax schedule," Journal of Public Economics, Elsevier, vol. 109(C), pages 36-49.
    See citations under working paper version above.
  10. Håkan Selin, 2012. "Marginal Tax Rates and Tax‐Favoured Pension Savings of the Self‐Employed: Evidence from Sweden," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(1), pages 79-100, March.
    See citations under working paper version above.
  11. Jukka Pirttilä & Håkan Selin, 2011. "Income Shifting within a Dual Income Tax System: Evidence from the Finnish Tax Reform of 1993," Scandinavian Journal of Economics, Wiley Blackwell, vol. 113(1), pages 120-144, March.

    Cited by:

    1. Áron Kiss & Pálma Mosberger, 2015. "The elasticity of taxable income of high earners: evidence from Hungary," Empirical Economics, Springer, vol. 48(2), pages 883-908, March.
    2. Stefanie Stantcheva, 2020. "Dynamic Taxation," NBER Working Papers 26704, National Bureau of Economic Research, Inc.
    3. Stenkula, Mikael & Wykman, Niklas, 2022. "The Taxation of Closely Held Firms: The Achilles Heel of the Dual Income Tax System Reconsidered," Working Paper Series 1434, Research Institute of Industrial Economics.
    4. Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
    5. Holmberg, Johan & Selin, Håkan, 2025. "Firm-level responses to a canceled dividend tax increase," Working Paper Series 2025:3, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    6. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
    7. Spataro, Luca & Crescioli, Tommaso, 2023. "How much capital should be taxed? A review of the quantitative and empirical literature," LSE Research Online Documents on Economics 123640, London School of Economics and Political Science, LSE Library.
    8. Clausing, Kimberly A., 2013. "Who Pays the Corporate Tax in a Global Economy?," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 151-184, March.
    9. Michael Sicsic, 2021. "Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?," Working Papers hal-03151089, HAL.
    10. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    11. Jukka Pirttilä & Hakan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," CESifo Working Paper Series 3355, CESifo.
    12. Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," LSE Research Online Documents on Economics 126804, London School of Economics and Political Science, LSE Library.
    13. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
    14. Edmark, Karin & Gordon, Roger, 2013. "Taxes and the choice of organizational form by entrepreneurs in Sweden," Working Paper Series 2013:21, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    15. Harju, Jarkko & Matikka, Tuomas, 2013. "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers 43, VATT Institute for Economic Research.
    16. Annette Alstadsæter & Martin Jacob, 2016. "Dividend Taxes and Income Shifting," Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 693-717, October.
    17. Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.
    18. Katrine Marie Jakobsen & Jakob Egholt Søgaard, 2020. "Identifying Behavioral Responses to Tax Reforms: New Insights and a New Approach," CEBI working paper series 20-23, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    19. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
    20. Arnaldur Kristjánsson & Peter Lambert, 2015. "Structural progression measures for dual income tax systems," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 13(1), pages 1-15, March.
    21. Tuuli Paukkeri & Terhi Ravaska & Marja Riihelä, 2023. "The role of privately held firms in income inequality," IFS Working Papers W23/36, Institute for Fiscal Studies.
    22. Håkan Selin, 2024. "Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules," CESifo Working Paper Series 11491, CESifo.
    23. Jarkko Harju & Tuomas Matikka, 2016. "Business owners and income-shifting: evidence from Finland," Small Business Economics, Springer, vol. 46(1), pages 115-136, January.
    24. Segura III, Jerome, 2016. "A Regional Tale of Two Income Taxes," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 46(2), December.
    25. Jos順鬩x Sanz-Sanz & Mar𨁁rrazola-Vacas & Nuria Rueda-L󰥺 & Desiderio Romero-Jordᮠ, 2015. "Reported gross income and marginal tax rates: estimation of the behavioural reactions of Spanish taxpayers," Applied Economics, Taylor & Francis Journals, vol. 47(5), pages 466-484, January.
    26. Lambert Peter J. & Thoresen Thor O., 2012. "The Inequality Effects of a Dual Income Tax System," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-17, July.
    27. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    28. Bastani, Spencer & Waldenström, Daniel, 2024. "AI, Automation, and Taxation," Working Paper Series 1501, Research Institute of Industrial Economics.
    29. Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.
    30. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    31. Henrik Jacobsen Kleven & Esben Anton Schultz, 2014. "Estimating Taxable Income Responses Using Danish Tax Reforms," American Economic Journal: Economic Policy, American Economic Association, vol. 6(4), pages 271-301, November.
    32. Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
    33. Selin, Håkan & Simula, Laurent, 2017. "Income shifting as income creation? The intensive vs. the extensive shifting margins," Working Paper Series 2017:10, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    34. Jarkko Harju & Tuomas Matikka, 2014. "Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5090, CESifo.
    35. Terhi Ravaska, 2018. "Top incomes and income dynamics from a gender perspective: Evidence from Finland 1995–2012," Working Papers 321, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    36. Christophe André & Hyunjeong Hwang, 2018. "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers 1468, OECD Publishing.
    37. Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.
    38. Jacob, Martin, 2014. "Cross-base tax elasticity of capital gains," arqus Discussion Papers in Quantitative Tax Research 169, arqus - Arbeitskreis Quantitative Steuerlehre.
    39. Ilpo Suoniemi, 2017. "Intergenerational mobility and equal opportunity, evidence from Finland," Working Papers 312, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    40. Buettner, Thiess & Erbe, Katharina & Grimm, Veronika, 2019. "Tax planning of married couples and intra-household income inequality," Journal of Public Economics, Elsevier, vol. 179(C).
    41. Terhi Ravaska, 2018. "Top incomes and income dynamics from a gender perspective: Evidence from Finland 1995-2012," Working Papers 469, ECINEQ, Society for the Study of Economic Inequality.
    42. Claudio Agostini, 2016. "Small Firms and Presumptive Tax Regimes in Chile: Tax Avoidance and Equity," Working Papers wp_049, Adolfo Ibáñez University, School of Government.
    43. Ravaska Terhi, 2018. "Top incomes and income dynamics from a gender perspective : Evidence from Finland 1995-2012," Working Papers 1822, Tampere University, Faculty of Management and Business, Economics.
    44. Ilpo Suoniemi, 2015. "Income mobility, dynamics and risk over the working life: income insurance from taxes and cash transfers in 2001–2008," Working Papers 300, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    45. Chan, Marc K. & Morris, Todd & Polidano, Cain & Vu, Ha, 2022. "Income and saving responses to tax incentives for private retirement savings," Journal of Public Economics, Elsevier, vol. 206(C).
    46. Berman, Yonatan & Klor, Esteban F., 2024. "Capital Taxation, Retained Earnings and Inequality: Evidence from Dividend Tax Reforms," IZA Discussion Papers 17373, Institute of Labor Economics (IZA).
    47. Aspen Gorry & Glenn Hubbard & Aparna Mathur, 2021. "The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting," National Tax Journal, University of Chicago Press, vol. 74(1), pages 45-73.
    48. Matikka, Tuomas, 2014. "Essays on behavioral responses to income taxes," Research Reports P68, VATT Institute for Economic Research.
    49. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
    50. Kotakorpi Kaisa & Matikka Tuomas, 2017. "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 100-107, January.
    51. Marjan Petreski & Despina Tumanoska & Bojana Josifovska, 2019. "Good or bad tax? Assessing the early effects of the progressive and higher personal income tax in North Macedonia," Finance Think Policy Studies 2019-06/24, Finance Think - Economic Research and Policy Institute.
    52. Aliisa Koivisto, 2025. "Tax planning and investment responses to dividend taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 347-386, April.

  12. Blomquist, Sören & Selin, Håkan, 2010. "Hourly wage rate and taxable labor income responsiveness to changes in marginal tax rates," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 878-889, December.
    See citations under working paper version above.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.