The IZA Discussion Paper Series (ISSN: 2365-9793) disseminates high-quality research by IZA network members to the scientific community and the interested public worldwide before they are later published in academic journals. Comprising more than 17,000 papers, IZA's publication flagship is the most influential working paper series in labor economics.

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158 IZA Discussion Papers
IZA Discussion Paper No. 17766
Using Tax Kinks to Estimate the Marginal Propensity to Consume
Christian Gillitzer, Rasmus Landersø, Peer Ebbesen Skov, Jakob Egholt Søgaard
IZA Discussion Paper No. 17600
Taxes Today, Benefits Tomorrow
Thomas Le Barbanchon
IZA Discussion Paper No. 17587
Phasing Out Payroll Tax Subsidies
Anna Herget, Regina T. Riphahn
forthcoming in: International Tax and Public Finance.
IZA Discussion Paper No. 17560
Not Just for Kids: Child and Dependent Care Credit Benefits for Adult Care
Gabrielle Pepin, Yulya Truskinovsky
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. 17538
What Is the Value of the Child and Dependent Care Credit?
Gabrielle Pepin
IZA Discussion Paper No. 17523
Immigration, Inequality and Income Taxes
Mirjam Bächli, Albrecht Glitz
IZA Discussion Paper No. 17458
How Business Income Measures Affect Income Inequality and the Tax Burden
Rolf Aaberge, Jorgen Heibo Modalsli, Marco Francesconi, Ola L. Vestad
IZA Discussion Paper No. 17385
Job Search, Efficiency Wages and Taxes
Alex Bryson, Harald Dale-Olsen
IZA Discussion Paper No. 17354
Spousal Labor Supply: Decoupling Gender Norms and Earning Status
Elliott Isaac
IZA Discussion Paper No. 17238
The Effects of Child Care Subsidies on Paid Child Care Participation and Labor Market Outcomes: Evidence from the Child and Dependent Care Credit
Gabrielle Pepin
forthcoming in: ILR Review, 2024
IZA Discussion Paper No. 17224
Tax Incentives and Return Migration
Jacopo Bassetto, Giuseppe Ippedico
IZA Discussion Paper No. 16904
Combining Part-Time Work and Social Benefits: Empirical Evidence from Finland
Salla Kalin, Tomi Kyyrä, Tuomas Matikka
IZA Discussion Paper No. 16874
Declining Earnings Inequality, Rising Income Inequality: What Explains Discordant Inequality Trends in the United States?
Lukas Lehner, Zachary Parolin, Nathan Wilmers
IZA Discussion Paper No. 16807
Has Intergenerational Progress Stalled? Income Growth over Five Generations of Americans
Kevin Corinth, Jeff Larrimore
IZA Discussion Paper No. 16683
Income Taxation and Hours Worked in Different Types of Entrepreneurship
Ege Can, Frank M. Fossen
IZA Discussion Paper No. 16664
Job Ladder and Wealth Dynamics in General Equilibrium
Leo Kaas, Etienne Lalé, Nawid Siassi
IZA Discussion Paper No. 16587
Redistribution, Horizontal Inequity, and Reranking: Direct Taxation in the UK, 1977–2020
Nicolas Herault, Stephen P. Jenkins
published in: Journal of Income Distribution, 2023, 32 (3-4)
IZA Discussion Paper No. 16129
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty
Margaret E. Brehm, Olga Malkova
published in: National Tax Journal, 2023, 76 (3), 707 - 741
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. 16072
The Motherhood Wage and Income Traps
Francesca Barigozzi, Helmuth Cremer, Emmanuel Thibault
IZA Discussion Paper No. 16050
Transitory Earnings Opportunities and Educational Scarring of Men
Jósef Sigurdsson
IZA Discussion Paper No. 15810
Equilibrium Effects of Payroll Tax Reductions and Optimal Policy Design
Thomas Breda, Luke Haywood, Haomin Wang
published in: Labour Economics, 2024, 91, 102646
IZA Discussion Paper No. 15743
The Social Tax: Redistributive Pressure and Labor Supply
Eliana Carranza, Aletheia Donald, Florian Grosset, Supreet Kaur
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. 15502
Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish Tax Reform
Kazuhiko Sumiya, Jesper Bagger
IZA Discussion Paper No. 15331
Tax-Based Marriage Incentives in the Affordable Care Act
Elliott Isaac, Haibin Jiang
IZA Discussion Paper No. 15302
Income Tax Policy in Europe between Two Crises: From the Great Recession to the COVID-19 Pandemic
Michal Myck, Kajetan Trzciński
IZA Discussion Paper No. 15177
Measurements of Skill and Skill-Use Using PIAAC
Daiji Kawaguchi, Takahiro Toriyabe
published in: Labour Economics, 2022, 78, 102197.
IZA Discussion Paper No. 15088
Other-Regarding Preferences and Redistributive Politics
Ernst Fehr, Thomas Epper, Julien Senn
IZA Discussion Paper No. 15036
Optimal Taxation with Multiple Incomes and Types
Kevin Spiritus, Etienne Lehmann, Sander Renes, Floris T. Zoutman
IZA Discussion Paper No. 14819
Redistributive Effect and the Progressivity of Taxes and Benefits: Evidence for the UK, 1977-2018
Nicolas Herault, Stephen P. Jenkins
published in: Journal of Income Distribution, 2022, 31 (3 - 4), 10 - 45
IZA Discussion Paper No. 14753
Long-Term Care Partnership Effects on Medicaid and Private Insurance
Joan Costa-Font, Nilesh Raut
forthcoming in: Health Economics, 2025
IZA Discussion Paper No. 14739
How to Tax Different Incomes?
Laurence Jacquet, Etienne Lehmann
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. 14363
Tax Progressivity and Self-Employment Dynamics
Wiji Arulampalam, Andrea Papini
published in: Review of Economics and Statistics, 2023, 105 (2), 377 - 391
IZA Discussion Paper No. 14362
Direct, Spillover and Welfare Effects of Regional Firm Subsidies
Sebastian Siegloch, Nils Wehrhöfer, Tobias Etzel
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. 14321
Labor Market Institutions and the Incidence of Payroll Taxation
Jinyoung Kim, Seonghoon Kim, Kanghyock Koh
published in: Journal of Public Economics, 2022, 209, 104646
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. 14185
Lessons from Denmark about Inequality and Social Mobility
James J. Heckman, Rasmus Landersø
IZA Discussion Paper No. 14147
The Fetters of the Sib: An Experimental Study in Burkina Faso
Björn Vollan, Myriam Hadnes, Marco Nilgen, Michael Kosfeld
IZA Discussion Paper No. 13974
Spillovers and Long-Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru
Juan Francisco Castro, Daniel Velásquez, Arlette Beltrán, Gustavo Yamada
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. 13767
Transfer Payment Systems and Financial Distress: Insights from Health Insurance Premium Subsidies
Christian P. R. Schmid, Nicolas Schreiner, Alois Stutzer
revised version published in: Journal of the European Economic Association, 2022, 20 (5), 1829-1858
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. 13258
Integrating Social Insurance and Social Assistance Programs for the Future World of Labor
Robert Palacios, David A. Robalino
IZA Discussion Paper No. 13141
The Ability Gradient in Bunching
Spencer Bastani, Daniel Waldenström
IZA Discussion Paper No. 13107
Income Taxation and Dual Job Labour Supply
Chung Choe, Ronald L. Oaxaca, Francesco Renna
published online as 'Income taxation and dual job labour supply among male workers in the UK' in: Applied Economics, 11 November 2024
IZA Discussion Paper No. 13082
Accounting for Wealth Concentration in the US
Barıș Kaymak, David Leung, Markus Poschke
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