IZA Discussion Papers

revised version published as 'Falling inequality and the growing capital income share: Reconciling divergent trends in survey and tax data' in: World Development, 2022, 152, 105783

IZA Discussion Paper No. 12855

Evaluating the Success of President Johnson's War on Poverty: Revisiting the Historical Record Using a Full-Income Poverty Measure

Richard V. Burkhauser, Kevin Corinth, James Elwell, Jeff Larrimore

IZA Discussion Paper No. 12731

How Do Low-Income Enrollees in the Affordable Care Act Marketplaces Respond to Cost-Sharing?

Kurt Lavetti, Thomas DeLeire, Nicolas R. Ziebarth

revised version published in: Journal of Risk and Insurance, 2023, 90 (1), 155 - 183

IZA Discussion Paper No. 12468

Higher Tax and Less Work: An Optimal Response to Relative Income Concern

Felix FitzRoy, Jim Jin, Michael A. Nolan

published as 'Higher tax and less work: reverse 'Keep up with the Joneses' and rising inequality' in: Journal of Economics, 2023, 139 (3), 177-190,

IZA Discussion Paper No. 12417

The Long-Term Effects of Childhood Exposure to the Earned Income Tax Credit on Health Outcomes

Breno Braga, Fredric Blavin, Anuj Gangopadhyaya

published in: Journal of Public Economics, 2020, 190, 104249.

IZA Discussion Paper No. 12391

Economic Incentives, Home Production and Gender Identity Norms

Andrea Ichino, Martin Olsson, Barbara Petrongolo, Peter Skogman Thoursie

forthcoming in: Journal of Labor Economics, 2024

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. 12233

Credit Where It's Due: Investigating Pathways from EITC Expansion to Maternal Mental Health

Anuj Gangopadhyaya, Fredric Blavin, Jason Gates, Breno Braga

published in: Health Economics 29, no. 9, 2020

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. 11958

The Elasticity of Taxable Income: A Meta-Regression Analysis

Carina Neisser

published in: Economic Journal, 2021, 131 (640), 3365- 3391

IZA Discussion Paper No. 11576

Child Care, Parental Labor Supply and Tax Revenue

Martin Eckhoff Andresen, Tarjei Havnes

published in: Labour Economics, 2019, 61, 101762

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. 11536

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

Albrecht Bohne, Jan Sebastian Nimczik

IZA Discussion Paper No. 11493

Smooth Income Tax Schedules: Derivation and Consequences

Diana Estévez Schwarz, Eric Sommer

IZA Discussion Paper No. 11475

How Should Capital Be Taxed? Theory and Evidence from Sweden

Spencer Bastani, Daniel Waldenström

IZA Discussion Paper No. 11439

Inequality in EU Crisis Countries: How Effective Were Automatic Stabilisers?

Tim Callan, Karina Doorley, Michael Savage

published in: Fiscal Studies, 2021, 42 (2), 319-343

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. 11356

The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund

Damon Jones, Ioana E. Marinescu

published in: American Economic Journal: Economic Policy, 2022, 14 (2), 315–340

IZA Discussion Paper No. 11310

The Relationship between Union Membership and Net Fiscal Impact

Aaron Sojourner, José Pacas

published in: Industrial Relations, 2019, 58 (1), 86-107

IZA Discussion Paper No. 11033

Tax Refunds and Income Manipulation Evidence from the EITC

Florian Buhlmann, Benjamin Elsner, Andreas Peichl

published in: International Tax and Public Finance, 2018, 25(6), 1490-1518

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. 10667

Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900–2014

Enrico Rubolino, Daniel Waldenström

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. 10529

The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria

Wolfgang Frimmel, Martin Halla, Jörg Paetzold

revised version published in: Journal of the European Economic Association, 2019, 17 (6), 1843-1880,

IZA Discussion Paper No. 10508

Time-Poor, Working, Super-Rich

Giacomo Corneo

published in: European Economic Review, 2018, 101, 1-19

IZA Discussion Paper No. 9993

Evaluating the Impact of the Post-2008 Employment Subsidy Program in Turkey

Binnur Balkan, Yusuf Soner Baskaya, Semih Tumen

IZA Discussion Paper No. 9839

Inheritance and Wealth Inequality: Evidence from Population Registers

Mikael Elinder, Oscar Erixson, Daniel Waldenström

published in: Journal of Public Economics, 2018, 165, 17 - 30

IZA Discussion Paper No. 9684

Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang

Julia Tanndal, Daniel Waldenström

published in: Economics, 2018, 85 (338), 232-265

IZA Discussion Paper No. 9464

Collective Labour Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach

Hans Bloemen

published in: Journal of Business & Economic Statistics, 2019, 37 (3), 471-481

IZA Discussion Paper No. 9152

A Tax Benefit Model for Policy Evaluation in Luxembourg: LuxTaxBen

Nizamul Islam, Lennart Flood

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. 9100

Misperceiving Inequality

Vladimir Gimpelson, Daniel Treisman

published in: Economics and Politics, 2018, 30 (1), 27 - 54

IZA Discussion Paper No. 9037

Top Incomes in Canada: Evidence from the Census

Thomas Lemieux, W. Craig Riddell

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. 8897

Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets

Michael Savage, Tim Callan

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. 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. 8275

Optimal Taxation, Inequality and Top Incomes

Yuri Andrienko, Patricia Apps, Ray Rees

published as "Optimal Taxation and Top Incomes" in: International Tax and Public Finance, 2016, 23, 918-1003

IZA Discussion Paper No. 8246

Taxation and the Long Run Allocation of Labor: Theory and Danish Evidence

Claus Thustrup Kreiner, Jakob R. Munch, Hans Jørgen Whitta-Jacobsen

published in: Journal of Public Economics, 2015, 127, 74-86