Discussion Papers

IZA Discussion Paper No. 14683

Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit

Clément Carbonnier, Clément Malgouyres, Loriane Py, Camille Urvoy

published in: Journal of Public Economics, 2022, 206, 104577

IZA Discussion Paper No. 14656

Income and Views on Minimum Living Standards

David W. Johnston, Nidhiya Menon

published in: Journal of Economic Behavior & Organization, 2022, 199, 18 - 34

IZA Discussion Paper No. 14569

Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment

Clément Malgouyres, Thierry Mayer, Clément Mazet-Sonilhac

published in: American Economic Review, 2023, 113 (8), 2270 - 2286

IZA Discussion Paper No. 14565

Return-to-Work Policies' Clawback Regime and Labor Supply in Disability Insurance Programs

Arezou Zaresani, Miguel Olivo-Villabrille

published in: Labour Economics, 2022, 78, 102215

IZA Discussion Paper No. 14394

Gender Wage and Longevity Gaps and the Design of Retirement Systems

Francesca Barigozzi, Helmuth Cremer, Jean-Marie Lozachmeur

published in: Journal of Economic Behavior & Organization, 209, 2023, 263-287.

IZA Discussion Paper No. 14331

Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada

Adam M. Lavecchia, Alisa Tazhitdinova

published online in: Review of Economics and Statistics, 30 April 2024

IZA Discussion Paper No. 14248

Labor Demand Response to Labor Supply Incentives: Lessons from the German Mini-Job Reform

Gabriela Galassi

IZA Discussion Paper No. 14099

Employment Guaranteed? Social Protection during a Pandemic

Farzana Afridi, Kanika Mahajan, Nikita Sangwan

published in: Oxford Open Economics, 2022, 1, odab003

IZA Discussion Paper No. 14064

COVID-19 Relief Programs and Compliance with Confinement Measures

Claudio Deiana, Andrea Geraci, Gianluca Mazzarella, Fabio Sabatini

revised version published as 'Can relief measures nudge compliance in a public health crisis? Evidence from a kinked fiscal policy rule" in: Journal of Economic Behavior & Organization, 2022, 202, 407-428

IZA Discussion Paper No. 14063

Does the Rise of China Lead to the Fall of European Welfare States?

Erling Barth, Henning Finseraas, Anders Kjelsrud, Karl Ove Moene

IZA Discussion Paper No. 13931

The Speed of Earnings Responses to Taxation and the Role of Firm Labor Demand

Matthew Gudgeon, Simon Trenkle

published in: Journal of Labor Economics, 2024, 42 (3), 793–835

IZA Discussion Paper No. 13927

Interventions with Positive Side-Effects: COVID-19 Non-Pharmaceutical Interventions and Infectious Diseases in Europe

Micha Kaiser, Steffen Otterbach, Alfonso Sousa-Poza, David E. Bloom

IZA Discussion Paper No. 13900

Labor Supply Responses to Learning the Tax and Benefit Schedule

Andreas Ravndal Kostøl, Andreas S. Myhre

published in: American Economic Review, 2021, 111 (11), 3733–3766

IZA Discussion Paper No. 13818

Employment Effects of the Earned Income Tax Credit: Taking the Long View

Diane Whitmore Schanzenbach, Michael R. Strain

published in: Tax Policy and the Economy, 2021, 35, 87–129

IZA Discussion Paper No. 13808

Has the Paycheck Protection Program Succeeded?

Glenn Hubbard, Michael R. Strain

IZA Discussion Paper No. 13684

The Effect of Job Search Requirements on Welfare Receipt

Nicolas Herault, Ha Vu, Roger Wilkins

published in: Journal of Labor Economics, 2024, 42 (3), 635 - 657

IZA Discussion Paper No. 13631

Striking a Balance: Optimal Tax Policy with Labor Market Duality

Gilbert Mbara, Joanna Tyrowicz, Ryszard Kokoszczynski

published in: Journal of Macroeconomics, 2020, 66, 103245

IZA Discussion Paper No. 13623

Labour Supply during Lockdown and a "New Normal": The Case of the Netherlands

Hans-Martin von Gaudecker, Radost Holler, Lena Janys, Bettina M. Siflinger, Christian Zimpelmann

revised version (IZA DP 14382) published as 'Hours and income dynamics during the Covid-19 pandemic: The case of the Netherlands' in: Labour Economics, 2021, 73, 102055

IZA Discussion Paper No. 13573

Pension Information and Women's Awareness

Marta Angelici, Daniela Del Boca, Noemi Oggero, Paola Profeta, Mariacristina Rossi, Claudia Villosio

published in: Journal of the Economics of Ageing, 2022, 23, 100396

IZA Discussion Paper No. 13457

Sudden Stop: When Did Firms Anticipate the Potential Consequences of COVID-19?

Lukas Buchheim, Carla Krolage, Sebastian Link

published in: German Economic Review, 2022, 23 (1), 79-119

IZA Discussion Paper No. 13348

Italian Families in the 21st Century: Gender Gaps in Time Use and Their Evolution

Francesca Barigozzi, Cesare Di Timoteo, Chiara Monfardini

IZA Discussion Paper No. 13326

Inequality Measurement and Tax/Transfer Policy

Patricia Apps, Ray Rees

revised version published in: International Tax and Public Finance, 2022, 29, 953–984

IZA Discussion Paper No. 13288

Understanding the Rising Trend in Female Labour Force Participation

Nicolas Herault, Guyonne Kalb

published in: Fiscal Studies, 2022, 43 (4), 341-363.

IZA Discussion Paper No. 13249

Social Stability Challenged: Pandemics, Inequality and Policy Responses

Cristiano Perugini, Marko Vladisavljevic

published in: Journal of Policy Modeling, 2021, 43 (1), 146-160

IZA Discussion Paper No. 13109

The Impact of One Parent Family Payment Reforms on the Labour Market Outcomes of Lone Parents

Paul Redmond, Seamus McGuinness, Claire Keane

revised version published in: Oxford Economic Papers, 2023, 75 (2), 346 - 370

IZA Discussion Paper No. 13081

Do Public Program Benefits Crowd Out Private Transfers in Developing Countries? A Critical Review of Recent Evidence

Plamen Nikolov, Matthew Bonci

published in: World Development, 2020, 134, 104967

IZA Discussion Paper No. 13074

Provincial Trade, Financial Friction and Misallocation in China

Ohyun Kwon, Belton M. Fleisher, William H. McGuire, Min Qiang Zhao

IZA Discussion Paper No. 13042

Public-Sector Compensation over the Life Cycle

Pedro Maia Gomes, Felix Wellschmied

IZA Discussion Paper No. 13028

The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms

Francesca Calamunci, Francesco Drago

published in: Italian Economic Journal, 2020, 6, 275 - 297

IZA Discussion Paper No. 12938

Media Bias and Tax Compliance: Experimental Evidence

Miloš Fišar, Tommaso G. Reggiani, Fabio Sabatini, Jiř í Špalek

revised version published as 'Media negativity bias and tax compliance: experimental evidence' in: International Tax and Public Finance , 2022, 29, 1160 - 1212

IZA Discussion Paper No. 12935

Parental Leave Reform and Long-Run Earnings of Mothers

Corinna Frodermann, Katharina Wrohlich, Aline Zucco

revised version published in: Labour Economics, 2023, 80, 102296

IZA Discussion Paper No. 12892

Analysing Tax-Benefit Reforms in the Netherlands: Using Structural Models and Natural Experiments

Henk-Wim de Boer, Egbert L. W. Jongen

published in: Journal of Population Economics, 2023, 36 (1), 179-209

IZA Discussion Paper No. 12321

Faces of Joblessness in Australia: An Anatomy of Employment Barriers Using Household Data

Herwig Immervoll, Daniele Pacifico, Marieke Vandeweyer

elements published in Connecting People with Jobs: Australia

IZA Discussion Paper No. 12286

Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay

Marcelo Bergolo, Gabriel Burdin, Mauricio De Rosa, Matias Giaccobasso, Martin Leites

revised version published in: Economic Journal, 2021, 131 (639), 2726 - 2762.

IZA Discussion Paper No. 12090

The Elasticity of Taxable Labour Income in the Netherlands

Egbert L. W. Jongen, Maaike Stoel

published in: De Economist, 2019, 167(4), 359-386.

IZA Discussion Paper No. 11962

The Labeling Effect of a Child Benefits System: Evidence from Russia 1994-2015

Louise Grogan

IZA Discussion Paper No. 11928

Financial Inclusion, Shocks and Poverty: Evidence from the Expansion of Mobile Money in Tanzania

Olukorede Abiona, Martin Foureaux Koppensteiner

published in: Journal of Human Resources, 2020,18, 435-464

IZA Discussion Paper No. 11873

Fathers' Parental Leave-Taking, Childcare Involvement and Mothers' Labor Market Participation

Marcus Tamm

revised version published as 'Fathers' parental leave-taking, childcare involvement and labor market participation' in: Labour Economics, 2019, 59, 184 - 197

IZA Discussion Paper No. 11839

A Fresh Look at Fiscal Redistribution and Inequality in the US across Electoral Cycles

Hector Sala

published in: Journal of Behavioral and Experimental Economics, 2019, 81, 195 - 206

IZA Discussion Paper No. 11824

Long-Term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe since the 1980s

Alexander Bick, Bettina Brüggemann, Nicola Fuchs-Schündeln, Hannah Paule-Paludkiewicz

IZA Discussion Paper No. 11775

Social Security Incentives in Belgium: An Analysis of Four Decades of Change

Anne-Lore Fraikin, Alain Jousten, Mathieu Lefèbvre

IZA Discussion Paper No. 11768

Faces of Joblessness in Italy: A People-Centred Perspective on Employment Barriers and Policies

Daniele Pacifico, James Browne, Rodrigo Fernandez, Herwig Immervoll, Dirk Neumann, Céline Thévenot

IZA Discussion Paper No. 11714

Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment

Philipp Doerrenberg, Andreas Peichl

published in: FinanzArchiv (FA), 2022, 78 (1), 44-86

IZA Discussion Paper No. 11618

Labor Market and Distributional Effects of an Increase in the Retirement Age

Johannes Geyer, Peter Haan, Anna Hammerschmid, Michael Peters

IZA Discussion Paper No. 11583

Faces of Joblessness in Ireland: A People-Centred Perspective on Employment Barriers and Policies

James Browne, Herwig Immervoll, Rodrigo Fernandez, Dirk Neumann, Daniele Pacifico, Céline Thévenot

IZA Discussion Paper No. 11562

Structural Labour Supply Models and Microsimulation

Rolf Aaberge, Ugo Colombino

revised version published in: International Journal of Microsimulation, 2018, 11 (1), 162 - 197

IZA Discussion Paper No. 11538

Less Is Not More: Information Presentation Complexity and 401(k) Planning Choices

Eric Cardella, Charlene M. Kalenkoski, Michael Parent

published as 'Less is not more: 401(k) plan information and retirement planning choices' in: Journal of Pension Economics and Finance, 2023, 22 (3), 331-351.

IZA Discussion Paper No. 11536

Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador

Albrecht Bohne, Jan Sebastian Nimczik

IZA Discussion Paper No. 11495

Taxation, Work and Gender Equality in Ireland

Karina Doorley

published in: Journal of the Statistical and Social Inquiry Society of Ireland, 2017-18, 47, 71-87

IZA Discussion Paper No. 11425

The Sensitivity of Structural Labor Supply Estimations to Modeling Assumptions

Max Löffler, Andreas Peichl, Sebastian Siegloch