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Research

Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform

This paper studies a unique reform in Germany that allowed workers to hold small secondary jobs tax-free, decreasing the marginal tax rate by between 19.5 to 66pp.

Read moreIncreasing Hours Worked: Moonlighting Responses to a Large Tax Reform

Research

Do Only Tax Incentives Matter? Labor Supply and Demand Responses to an Unusually Large and Salient Tax Break

We explore labor supply responses to an unusually large and salient notch generated by the “Mini-Job” program in Germany.

Read moreDo Only Tax Incentives Matter? Labor Supply and Demand Responses to an Unusually Large and Salient Tax Break

Our Research: Labor Supply

Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform

Do Only Tax Incentives Matter? Labor Supply and Demand Responses to an Unusually Large and Salient Tax Break

More topics

Our Research: Labor Supply

​Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform

​Do Only Tax Incentives Matter? Labor Supply and Demand Responses to an Unusually Large and Salient Tax Break

More topics

Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform

Do Only Tax Incentives Matter? Labor Supply and Demand Responses to an Unusually Large and Salient Tax Break