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IZA Discussion Papers

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Die IZA Discussion Papers (ISSN: 2365-9793) gilt mit ihren über 17.000 Titeln als die wichtigste Schriftenreihe dieser Art in der Arbeitsökonomie. Mitglieder des IZA-Netzwerks stellen hier ihre aktuellen Forschungsresultate vorab zur Diskussion, bevor sie Eingang in Fachzeitschriften finden. Das IZA leistet damit einen wichtigen Beitrag zur wissenschaftlichen Qualitätssicherung.

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209 IZA Discussion Papers
IZA Discussion Paper No. 17943
Weathering the Storms? Minimum-Income Benefits as a Crisis Response
Herwig Immervoll, Felizia Pasteiner
also available in the OECD Social, Employment and Migration Working Papers series
IZA Discussion Paper No. 17923
Consumption Responses to a Major Minimum Wage Increase: Evidence from Spain
Ignacio González, Hector Sala, Pedro Trivín
IZA Discussion Paper No. 17825
Extractive Taxation and the French Revolution
Tommaso Giommoni, Marco Tabellini, Gabriel Loumeau
IZA Discussion Paper No. 17600
Taxes Today, Benefits Tomorrow
Thomas Le Barbanchon
forthcoming in: American Economic Journal: Applied Economics
IZA Discussion Paper No. 17578
How Malleable Are Pro-environmental Preferences? Evidence from a Randomized Survey Experiment
Giorgia Menta, Michela Piccari, Bertrand Verheyden
IZA Discussion Paper No. 17566
Normative Judgments Implicit in the Tax System: A Simulation Approach
Niklas Isaak, Robin Jessen
IZA Discussion Paper No. 17551
Means-Tested Transfers in the US: Facts and Parametric Estimates
Nezih Guner, Christopher Rauh, Gustavo Ventura
IZA Discussion Paper No. 17477
How Reliable Are Social Safety Nets in Situations of Acute Economic Need? Extended Estimates for 14 OECD Countries
Raphaela Hyee, Herwig Immervoll, Rodrigo Fernandez, Jongmi Lee, Karl Handscomb
IZA Discussion Paper No. 17456
Universal Child Benefit and Child Poverty: The Role of Fertility Adjustments
Jan Gromadzki
IZA Discussion Paper No. 17412
The Effect of Unconventional Fiscal Policy on Consumption – New Evidence Based on Transactional Data
Winfried Koeniger, Peter Kress
IZA Discussion Paper No. 17224
Tax Incentives and Return Migration
Jacopo Bassetto, Giuseppe Ippedico
IZA Discussion Paper No. 17041
Employment and Labor Supply Responses to the Child Tax Credit Expansion: Theory and Evidence
Diane Whitmore Schanzenbach, Michael R. Strain
published in: Annals of the American Academy of Political and Social Science, 2024, 710 (1), 141-156
IZA Discussion Paper No. 16842
How China's "Later, Longer, Fewer" Campaign Extends Life Expectancy: A Study of Intergenerational Support for Elderly Parents
Cynthia Bansak, Eva Dziadula, Sophie Xuefei Wang
IZA Discussion Paper No. 16702
Too Much of a Good Thing? Using Tax Incentives to Stimulate Dual-Earner Couples
Henk-Wim de Boer, Egbert L. W. Jongen, Patrick Koot
IZA Discussion Paper No. 16516
The Effect of Reducing Welfare Access on Employment, Health, and Children's Long-Run Outcomes
Jeffrey Hicks, Gaëlle Simard-Duplain, David A. Green, William P. Warburton
IZA Discussion Paper No. 16432
Taxation and Migration by the Super-Rich
Arun Advani, David Burgherr, Andy Summers
IZA Discussion Paper No. 16112
Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!
Marie-Noëlle Lefebvre, Etienne Lehmann, Michaël Sicsic
published online in: Scandinavian Journal of Economics, 07 November 2024
IZA Discussion Paper No. 15894
The Multigenerational Impact of Children and Childcare Policies
Sencer Karademir, Jean-William Laliberté, Stefan Staubli
IZA Discussion Paper No. 15728
High Speed Internet and the Widening Gender Gap in Adolescent Mental Health: Evidence from Hospital Records
Esther Arenas-Arroyo, Daniel Fernández-Kranz, Natalia Nollenberger
This version: May 2023
IZA Discussion Paper No. 15582
Tax Incentives for High Skilled Migrants: Evidence from a Preferential Tax Scheme in the Netherlands
Lisa Marie Timm, Massimo Giuliodori, Paul Muller
forthcoming as 'Tax Incentives for Migrants With Mid-Level Earnings: Evidence From the Netherlands' in: American Economic Journal: Applied Economics
IZA Discussion Paper No. 15525
Tax Elasticity of Border Sales: A Meta-Analysis
Dat Huynh, Anna Sokolova, Mehmet S. Tosun
IZA Discussion Paper No. 15470
Family Bargaining and the Gender Gap in Informal Care
Chiara Canta, Helmuth Cremer
IZA Discussion Paper No. 15255
Regional Consumption Responses and the Aggregate Fiscal Multiplier
Bill Dupor, Marios Karabarbounis, Marianna Kudlyak, M. Saif Mehkari
published in: Review of Economic Studies, 2023, 90 (6), 2982–3021,
IZA Discussion Paper No. 15239
Grandfathers and Grandsons: Social Security Expansion and Child Health in China
Jinyang Yang, Xi Chen
published online in: Economic Development and Cultural Change, 18 October 2024
IZA Discussion Paper No. 15232
How Reliable Are Social Safety Nets? Value and Accessibility in Situations of Acute Economic Need
Herwig Immervoll, Raphaela Hyee, Rodrigo Fernandez, Jongmi Lee
updated and extended version published as: IZA DP No. 17477, 2024
IZA Discussion Paper No. 15219
Incomplete Catching Up: Income among Manchurian, Yi and Han People in Rural China from 2002 to 2018
Björn Anders Gustafsson, Yudan Zhang
published in: China Quarterly, 2023, 253, 197 - 213.
IZA Discussion Paper No. 15203
Does Cutting Child Benefits Reduce Fertility in Larger Families? Evidence from the UK’s Two-Child Limit
Mary Reader, Jonathan Portes, Ruth Patrick
IZA Discussion Paper No. 14955
Sensitivity of Charitable Giving to Realized Income Changes: Evidence from Military Bonuses and the Combined Federal Campaign
Carl J. Wojtaszek, Michael S. Kofoed
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. 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. 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. 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. 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. 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. 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. 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. 12938
Media Bias and Tax Compliance: Experimental Evidence
Miloš Fišar, Tommaso G. Reggiani, Fabio Sabatini, Jiří 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. 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. 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. 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. 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
IZA Discussion Paper No. 11359
Drivers of Participation Elasticities across Europe: Gender or Earner Role within the Household?
Charlotte Bartels, Cortnie Shupe
published in: International Tax and Public Finance, 2023, 30, 167–214
IZA Discussion Paper No. 11222
Does Sick Pay Affect Workplace Absence?
Alex Bryson, Harald Dale-Olsen
published in: Research in Labor Economics, 2019, (47), 227-252
IZA Discussion Paper No. 11120
Wealth Transfers and Tax Planning: Evidence for the German Bequest Tax
Eric Sommer
IZA Discussion Paper No. 11119
Until Taxes Do Us Part: Tax Penalties or Bonuses and the Marriage Decision
Francesca Barigozzi, Helmuth Cremer, Kerstin Roeder
published in: European Economic Review, 2019, 118, 37–50
IZA Discussion Paper No. 11090
Preventing NEETs during the Great Recession: The Effects of a Mandatory Activation Program for Young Welfare Recipients
Emile Cammeraat, Egbert L. W. Jongen, Pierre Koning
published in: Empirical Economics, 2022, 62, 749-777
IZA Discussion Paper No. 10908
'Fair' Welfare Comparisons with Heterogeneous Tastes: Subjective versus Revealed Preferences
Alpaslan Akay, Olivier B. Bargain, Xavier Jara
published in: Social Choice and Welfare, 2020, 55, 51 - 8
IZA Discussion Paper No. 10862
Caregivers in the Family: Daughters, Sons and Social Norms
Francesca Barigozzi, Helmuth Cremer, Kerstin Roeder
published in: European Economic Review, 130, 2020, 103589.
IZA Discussion Paper No. 10712
Fathers, Parental Leave and Gender Norms
Ulrike Unterhofer, Katharina Wrohlich
IZA Discussion Paper No. 10666
Tax Progressivity and Top Incomes: Evidence from Tax Reforms
Enrico Rubolino, Daniel Waldenström
published in: Journal of Economic Inequality, 2020, 18, 261 - 289
IZA Discussion Paper No. 10557
Household Bargaining, Spouses' Consumption Patterns and the Design of Commodity Taxes
Helmuth Cremer, Jean-Marie Lozachmeur, Kerstin Roeder
published in: Oxford Economic Papers, 2021, 73, 2021, 225--247.
IZA Discussion Paper No. 10504
Taxation and Labor Supply of Married Couples across Countries: A Macroeconomic Analysis
Alexander Bick, Nicola Fuchs-Schündeln
published in: Review of Economic Studies, 2018, 85 (3), 1543–1576
IZA Discussion Paper No. 10310
Intra-Household Behavioral Responses to Cash Transfer Programs: Evidence from a Regression Discontinuity Design
Marcelo Bergolo, Estefania Galvan
published in: World Development, 2018, 103, 100 - 118
IZA Discussion Paper No. 10197
The Anatomy of Behavioral Responses to Social Assistance When Informal Employment Is High
Marcelo Bergolo, Guillermo Cruces
IZA Discussion Paper No. 9954
Faces of Joblessness: Characterising Employment Barriers to Inform Policy
Rodrigo Fernandez, Herwig Immervoll, Daniele Pacifico, Céline Thévenot
also available as OECD Social, Employment and Migration Paper
IZA Discussion Paper No. 9622
Targeted Business Incentives and the Debt Behavior of Households
Wenhua Di, Daniel L. Millimet
published in: Empirical Economics, 2017, 52 (3), 1115-1142
IZA Discussion Paper No. 9378
Welfare Evaluation of the 1986 Tax Reform for Married Couples in the United States
Matteo Picchio, Giacomo Valletta
published in: International Tax and Public Finance, 2018, 25 (3), 757–807
IZA Discussion Paper No. 9371
The Effects of State Merit Aid Programs on Attendance at Elite Colleges
David L. Sjoquist, John V. Winters
published in: Southern Economic Journal, 2016, 83 (2), 527-549
IZA Discussion Paper No. 9298
The Effectiveness of Fiscal Stimuli for Working Parents
Henk-Wim de Boer, Egbert L. W. Jongen, Jan Kabátek
published in: Labour Economics, 2022, 76, 102152
IZA Discussion Paper No. 9151
The Impact of Short- and Long-Term Participation Tax Rates on Labor Supply
Charlotte Bartels, Nico Pestel
revised version published as 'Short- and Long-term Participation Tax Rates and Their Impact on Labor Supply' in: International Tax and Public Finance, 2016, 23(6), 1126-1159
IZA Discussion Paper No. 8949
Tax and Transfer Policies and the Female Labor Supply in the EU
Klara Kaliskova
published in: Empirical Economics, 2020, 58, 749 -775
IZA Discussion Paper No. 8833
A Centralized Approach to Modelling Collective Household Decisions: Some Preliminary Results
Rolf Aaberge, Ugo Colombino, Federico Perali
IZA Discussion Paper No. 8832
Shifting Taxes from Labour to Property: A Simulation under Labour Market Equilibrium
Flavia Coda Moscarola, Ugo Colombino, Francesco Figari, Marilena Locatelli
revised version published as 'Shifting Taxes away from Labour Enhances Equity and Fiscal Efficiency' in: Journal of Policy Modelling, 2020, 42 (2), 367- 384
IZA Discussion Paper No. 8830
Household Bargaining and the Design of Couples' Income Taxation
Helmuth Cremer, Jean-Marie Lozachmeur, Dario Maldonado, Kerstin Roeder
published in: European Economic Review, 2016, 89, 454-470
IZA Discussion Paper No. 8676
Gender Bias in Tax Systems Based on Household Income
Yuri Andrienko, Patricia Apps, Ray Rees
published in: Annals of Economics and Statistics, 2015, 117/118, 141-155
IZA Discussion Paper No. 8554
Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities
Philipp Doerrenberg, Andreas Peichl, Sebastian Siegloch
revised version published as 'The elasticity of taxable income in the presence of deduction possibilities' in: Journal of Public Economics, 2017, 151, 41 - 55
IZA Discussion Paper No. 8389
Income Receipt and Mortality: Evidence from Swedish Public Sector Employees
Elvira Andersson, Petter Lundborg, Johan Vikström
published in: Journal of Public Economics, 2015, 131, 21 - 32
IZA Discussion Paper No. 8303
Childcare Subsidies and Household Labor Supply
Nezih Guner, Remzi Kaygusuz, Gustavo Ventura
published as 'Child-Related Transfers, Household Labor Supply and Welfare' in: Review of Economic Studies, 2020, 87 (5), 2290–2321
IZA Discussion Paper No. 8281
Structural Labor Supply Models and Wage Exogeneity
Max Löffler, Andreas Peichl, Sebastian Siegloch
revised version available as IZA Discussion Paper No. 11425
IZA Discussion Paper No. 8115
Social Norms and Mothers' Labor Market Attachment: The Medium-Run Effects of Parental Benefits
Jochen Kluve, Sebastian Schmitz
revised version published as 'Back to Work: parental benefits and mothers' labor market outcomes in the medium-run' in: Industrial and Labor Relations Review 2018, 71 (1), 143 - 173
IZA Discussion Paper No. 8087
Five Crossroads on the Way to Basic Income: An Italian Tour
Ugo Colombino
revised version published in: Italian Economic Journal, 2015, 1 (3), 353-389
IZA Discussion Paper No. 7888
Employment Dynamics and Redistributive Policies under Workers' Social Norms
Rodolphe Dos Santos Ferreira, Teresa Lloyd-Braga, Leonor Modesto
published as 'The destabilizing effects of the social norm to work under a social security system' in: Mathematical Social Sciences, 2015, 76, 64-72
IZA Discussion Paper No. 7698
Steady-State Labor Supply Elasticities: A Survey
Olivier B. Bargain, Andreas Peichl
published as 'Own-wage labor supply elasticities: variation across time and estimation methods' in: IZA Journal of Labor Economics, 2016, 5, 10 (2016)
IZA Discussion Paper No. 7574
Channels of Labour Supply Responses of Lone Parents to Changed Work Incentives
Xiaodong Gong, Robert Breunig
IZA Discussion Paper No. 7508
Putting Structure on the RD Design: Social Transfers and Youth Inactivity in France
Olivier B. Bargain, Karina Doorley
published in: Journal of Human Resources, 2017, 52 (4), 1032-1059.
IZA Discussion Paper No. 7375
Female Labour Supply, Human Capital and Welfare Reform
Richard Blundell, Monica Costa Dias, Costas Meghir, Jonathan Shaw
published in: Econometrica, 2016, 84 (5), 1705-1753
IZA Discussion Paper No. 7373
Complex Tax Incentives: An Experimental Investigation
Johannes Abeler, Simon Jäger
revised version published as 'Complex Tax Incentives' in: American Economic Journal: Economic Policy, 2015, 7 (3), 1-28
IZA Discussion Paper No. 7283
Fighting Poverty: Assessing the Effect of Guaranteed Minimum Income Proposals in Québec
Nicholas-James Clavet, Jean-Yves Duclos, Guy Lacroix
published in: Canadian Public Policy, 2013, 39 (4), 491-516
IZA Discussion Paper No. 7210
Does the Welfare State Destroy the Family? Evidence from OECD Member Countries
Martin Halla, Mario Lackner, Johann Scharler
revised version published in: Scandinavian Journal of Economics, 2016, 118 (2), 292 - 323
IZA Discussion Paper No. 7190
Partisan Tax Policy and Income Inequality in the U.S., 1979-2007
Olivier B. Bargain, Mathias Dolls, Herwig Immervoll, Dirk Neumann, Andreas Peichl, Nico Pestel, Sebastian Siegloch
revised version published as 'Tax Policy and Income Inequality in the United States, 1979–2007' in: Economic Inquiry, 2015, 53 (2), 1061-1085
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