IZA Discussion Papers

IZA Discussion Paper No. 12321

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

Herwig Immervoll, Daniele Pacifico, Marieke Vandeweyer

IZA Discussion Paper No. 12090

The Elasticity of Taxable Labour Income in the Netherlands

Egbert L. W. Jongen, Maaike Stoel

IZA Discussion Paper No. 11928

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

Olukorede Abiona, Martin Foureaux Koppensteiner

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, available online 8 April 2019 http://dx.doi.org/10.1016/j.labeco.2019.04.007

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, available online 22 June 2019

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

IZA Discussion Paper No. 11495

Taxation, Work and Gender Equality in Ireland

Karina Doorley

forthcoming in: Journal of the Statistical and Social Inquiry Society of Ireland, 2018

IZA Discussion Paper No. 11425

The Sensitivity of Structural Labor Supply Estimations to Modeling Assumptions

Max Loeffler, 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

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

IZA Discussion Paper No. 10908

'Fair' Welfare Comparisons with Heterogeneous Tastes: Subjective versus Revealed Preferences

Alpaslan Akay, Olivier Bargain, Xavier Jara

IZA Discussion Paper No. 10862

Caregivers in the Family: Daughters, Sons and Social Norms

Francesca Barigozzi, Helmuth Cremer, Kerstin Roeder

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

IZA Discussion Paper No. 10557

Household Bargaining, Spouses' Consumption Patterns and the Design of Commodity Taxes

Helmuth Cremer, Jean-Marie Lozachmeur, Kerstin Roeder

IZA Discussion Paper No. 10504

Taxation and Labor Supply of Married Couples across Countries: A Macroeconomic Analysis

Alexander Bick, Nicola Fuchs-Schündeln

IZA Discussion Paper No. 10310

Intra-Household Behavioral Responses to Cash Transfer Programs: Evidence from a Regression Discontinuity Design

Marcelo Bergolo, Estefania Galvan

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

originally published as OECD Social, Employment and Migration Working 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

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

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 forthcoming as 'Shifting Taxes away from Labour Enhances Equity and Fiscal Efficiency' in: Journal of Policy Modelling, 2019

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 forthcoming in: Journal of Public Economics

IZA Discussion Paper No. 8389

Income Receipt and Mortality: Evidence from Swedish Public Sector Employees

Elvira Andersson, Petter Lundborg, Johan Vikström

IZA Discussion Paper No. 8303

Childcare Subsidies and Household Labor Supply

Nezih Guner, Remzi Kaygusuz, Gustavo Ventura

IZA Discussion Paper No. 8281

Structural Labor Supply Models and Wage Exogeneity

Max Loeffler, 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

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 Bargain, Andreas Peichl

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 Bargain, Karina Doorley

published in: Journal of Human Resources, 2017, vol. 52(4), pages 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 December 2016

IZA Discussion Paper No. 7373

Complex Tax Incentives: An Experimental Investigation

Johannes Abeler, Simon Jäger

revised version published 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 forthcoming in: Scandinavian Journal of Economics

IZA Discussion Paper No. 7190

Partisan Tax Policy and Income Inequality in the U.S., 1979-2007

Olivier 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

IZA Discussion Paper No. 6980

The Impact of the German Child Benefit on Child Well-Being

Christian Raschke

IZA Discussion Paper No. 6823

Optimal Taxation, Child Care and Models of the Household

Patricia Apps, Ray Rees

published as "Optimal family taxation and income inequality" in: International Tax and Public Finance, April 2018 [online first]

IZA Discussion Paper No. 6739

In-Work Benefits for Married Couples: An Ex-Ante Evaluation of EITC and WTC Policies in Italy

Giuseppe De Luca, Claudio Rossetti, Daniela Vuri

IZA Discussion Paper No. 6735

Comparing Labor Supply Elasticities in Europe and the US: New Results

Olivier Bargain, Kristian Orsini, Andreas Peichl

revised version published in: Journal of Human Resources, 2014, 49 (3), 723-838

IZA Discussion Paper No. 6679

Equilibrium Simulation with Microeconometric Models: A New Procedure with an Application to Income Support Policies

Ugo Colombino

substantially revised version published as 'A new equilibrium simulation procedure with discrete choice models' in: International Journal of Microsimulation, 2013, 6 (3), 25-49

IZA Discussion Paper No. 6615

Capital Income Taxation and the Mirrlees Review

Patricia Apps, Ray Rees

IZA Discussion Paper No. 6392

Labour Supply and Taxes: New Estimates of the Responses of Wives to Husbands' Wages

Benoit Dostie, Lene Kromann

published in: Applied Economics, 2013, 45 (31), 4355-4368

IZA Discussion Paper No. 6141

Financial Incentives, the Timing of Births, Birth Complications, and Newborns' Health: Evidence from the Abolition of Austria's Baby Bonus

Beatrice Brunner, Andreas Kuhn

revised version published as 'Announcement effects of health policy reforms: evidence from the abolition of Austria's baby bonus' in: European Journal of Health Economics, 2014, 15(4), 373-388

IZA Discussion Paper No. 6108

Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms

Etienne Lehmann, François Marical, Laurence Rioux

published in: Journal of Public Economics, 2013, 99 (1), 66-84.

IZA Discussion Paper No. 6102

Welfare, Labor Supply and Heterogeneous Preferences: Evidence for Europe and the US

Olivier Bargain, André Decoster, Mathias Dolls, Dirk Neumann, Andreas Peichl, Sebastian Siegloch

revised version published in: Social Choice and Welfare, 2013, 41 (4), 789-817

IZA Discussion Paper No. 6071

The Effects of Female Labor Force Participation on Obesity

Pedro Gomis-Porqueras, Oscar A. Mitnik, Adrian Peralta-Alva, Maximilian D. Schmeiser

IZA Discussion Paper No. 6059

Five Issues in the Design of Income Support Mechanisms: The Case of Italy

Ugo Colombino

IZA Discussion Paper No. 6007

Optimal Piecewise Linear Income Taxation

Patricia Apps, Ngo Van Long, Ray Rees

published in: Journal of Public Economic Theory, 2014, 16 (4), 523-545

IZA Discussion Paper No. 5962

Taxing Women: A Macroeconomic Analysis

Nezih Guner, Remzi Kaygusuz, Gustavo Ventura

published in: Journal of Monetary Economics, 2012, 59 (5), 111–128.

IZA Discussion Paper No. 5910

Tax Policy and Income Inequality in the U.S., 1978-2009: A Decomposition Approach

Olivier Bargain, Mathias Dolls, Herwig Immervoll, Dirk Neumann, Andreas Peichl, Nico Pestel, Sebastian Siegloch

substantially revised version available as IZA DP 7190

IZA Discussion Paper No. 5820

Labor Supply Elasticities in Europe and the US

Olivier Bargain, Kristian Orsini, Andreas Peichl

revised version available as IZA Discussion Paper No. 6735; published in: Journal of Human Resources, 2014, 49(3), 723-838

IZA Discussion Paper No. 5663

How to Deal with Covert Child Labour, and Give Children an Effective Education, in a Poor Developing Country

Alessandro Cigno

published in: World Bank Economic Review, 2012, 26 (1), 61-67

IZA Discussion Paper No. 5621

Intergenerational Analysis of Social Interaction

Sarah Brown, Jolian McHardy, Karl Taylor

published in: Economics of Education Review, 2014, 40, 43-54

IZA Discussion Paper No. 5609

Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands

Mathieu Lefèbvre, Pierre Pestieau, Arno Riedl, Marie Claire Villeval

revised version published as 'Tax Evasion and Social Information: An Experiment in Belgium, France and the Netherlands' in: International Tax and Public Finance, 2014, 22, 401-425.

IZA Discussion Paper No. 5608

Optimal Commodity Taxation and Redistribution within Households

Olivier Bargain, Olivier Donni

published in: Economica, 2014, 81 (321), 48-62

IZA Discussion Paper No. 5549

Income Taxation of U.S. Households: Basic Facts

Nezih Guner, Remzi Kaygusuz, Gustavo Ventura

published in Review of Economic Dynamics, 2014, 17(4), 559–581

IZA Discussion Paper No. 5355

No Claim, No Pain: Measuring the Non-Take-up of Social Assistance Using Register Data

Olivier Bargain, Herwig Immervoll, Heikki Viitamäki

published in: Journal of Economic Inequality, 2012, 10 (3), 375-395

IZA Discussion Paper No. 5301

Empirical Welfare Analysis in Random Utility Models of Labour Supply

André Decoster, Peter Haan

IZA Discussion Paper No. 5298

What Do We Work For? An Anatomy of Pre- and Post-Tax Earnings Growth

Anders Frederiksen, Timothy J. Halliday, Alexander K. Koch

IZA Discussion Paper No. 5262

Equilibrium Policy Simulations with Random Utility Models of Labour Supply

Ugo Colombino

IZA Discussion Paper No. 5221

Tax-Benefit Revealed Redistributive Preferences Over Time: Ireland 1987-2005

Olivier Bargain, Claire Keane

published in: Labour, 2010, 24 (s1), 141–167

IZA Discussion Paper No. 5191

Wage Subsidies, Work Incentives, and the Reform of the Austrian Welfare System

Viktor Steiner, Florian Wakolbinger

IZA Discussion Paper No. 5145

Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods

Tomer Blumkin, Bradley Ruffle, Yosef Ganun

IZA Discussion Paper No. 5038

Does Income Taxation Affect Partners' Household Chores?

Arthur van Soest, Elena G. F. Stancanelli

revised version published as 'Income taxation, labour supply and housework: A discrete choice model for French couples' in: Labour Economics, 2014, 27, 30-43

IZA Discussion Paper No. 5026

Ranking Up by Moving Out: The Effect of the Texas Top 10% Plan on Property Values

Kalena E. Cortes, Andrew I. Friedson

published in: National Tax Journal, 2014, 67(1): 51-76, winner of the 2014 Richard Musgrave Prize for best article

IZA Discussion Paper No. 4929

Labor Market and Income Effects of a Legal Minimum Wage in Germany

Kai-Uwe Müller, Viktor Steiner

IZA Discussion Paper No. 4917

Automatic Stabilizers, Economic Crisis and Income Distribution in Europe

Mathias Dolls, Clemens Fuest, Andreas Peichl

published in: Research in Labor Economics, 2011, 32, 227-256

IZA Discussion Paper No. 4907

Are Young People's Educational Outcomes Linked to their Sense of Control?

Juan D. Barón, Deborah A. Cobb-Clark

IZA Discussion Paper No. 4781

Alternative Basic Income Mechanisms: An Evaluation Exercise with a Microeconometric Model

Ugo Colombino, Marilena Locatelli, Edlira Narazani, Cathal O'Donoghue

Published in: Basic Income Studies, 2010, 5 (1)

IZA Discussion Paper No. 4644

In-Work Transfers in Good Times and Bad: Simulations for Ireland

Olivier Bargain, Karina Doorley

published in: Solomon W. Polachek, Konstantinos Tatsiramos (eds.), 2011, Research in Labor Economics (Research in Labor Economics, Volume 33), Emerald Group Publishing Limited, 307-339

IZA Discussion Paper No. 4627

Minimum-Income Benefits in OECD Countries: Policy Design, Effectiveness and Challenges

Herwig Immervoll

published in: D. J. Besharov and K. A. Couch (eds.), Counting the Poor. New Thinking About European Poverty Measures and Lessons for the United States, 2012, Oxford University Press, 171-209. Also available as OECD Social, Employment and Migration Working Paper

IZA Discussion Paper No. 4599

You Can't Be Happier than Your Wife: Happiness Gaps and Divorce

Cahit Guven, Claudia Senik, Holger Stichnoth

published in: Journal of Economic Behavior & Organization, 2012, 82 (1), 110-130

IZA Discussion Paper No. 4598

Accounting for Family Background when Designing Optimal Income Taxes: A Microeconometric Simulation Analysis

Rolf Aaberge, Ugo Colombino

published in: Journal of Population Economics, 2012, 25 (2), 741-761

IZA Discussion Paper No. 4529

Mother or Child? Intra-Household Redistribution under Gender-Asymmetric Altruism

Indraneel Dasgupta

published in: Journal of Globalization and Development, 2011, 2 (1), Article 2

IZA Discussion Paper No. 4500

Now Daddy's Changing Diapers and Mommy's Making Her Career: Evaluating a Generous Parental Leave Regulation Using a Natural Experiment

Jochen Kluve, Marcus Tamm

revised version published as 'Parental Leave Regulations, Mothers' Labor Force Attachment and Fathers' Childcare Involvement: Evidence from a Natural Experiment' in: Journal of Population Economics, 2013, 26 (3), 983-1005

IZA Discussion Paper No. 4481

Portfolio Allocation in the Face of a Means-Tested Public Pension

Deborah A. Cobb-Clark, Vincent A. Hildebrand

pubished in: Review of Income and Wealth, 2011, 57 (3), 536 - 560

IZA Discussion Paper No. 4424

Modelling Charitable Donations to an Unexpected Natural Disaster: Evidence from the U.S. Panel Study of Income Dynamics

Sarah Brown, Mark N. Harris, Karl Taylor

published in: Journal of Economic Behavior and Organization, 2012, 84 (1), 97-110

IZA Discussion Paper No. 4405

Targeting Fertility and Female Participation Through the Income Tax

Ghazala Azmat, Libertad Gonzalez

published in: Labour Economics, 2010, 17 (3), 487-502