Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records
| aut.relation.endpage | 257 | |
| aut.relation.issue | 3 | en_NZ |
| aut.relation.journal | American Economic Journal: Economic Policy | en_NZ |
| aut.relation.startpage | 233 | |
| aut.relation.volume | 8 | en_NZ |
| aut.researcher | Skov, Peer Ebbeson | |
| dc.contributor.author | Skov Ebbesen, S | en_NZ |
| dc.contributor.author | Kreiner, C. T. | |
| dc.contributor.author | Leth-Petersen, S. | |
| dc.date.accessioned | 2016-10-31T03:38:58Z | |
| dc.date.available | 2016-10-31T03:38:58Z | |
| dc.date.copyright | 2016-08-01 | en_NZ |
| dc.date.issued | 2016-08-01 | en_NZ |
| dc.description.abstract | This paper uses monthly payroll records for all Danish employees to identify widespread intertemporal shifting of labor income in response to a tax reform that significantly reduced the marginal tax rates for one-fourth of all employees. When ignoring shifting, the estimate of the overall elasticity of taxable income equals 0.1, and the elasticity is increasing with earnings. When removing the shifting component, the elasticity is close to zero at all earnings levels. The evidence also indicates that tax salience, liquidity constraints and firm willingness to cooperate in shifting are important factors in explaining shifting behavior | |
| dc.identifier.citation | American Economic Journal: Economic Policy 2016, 8(3): 233–257, doi: 10.1257/pol.20140233 | |
| dc.identifier.doi | 10.1257/pol.20140233 | en_NZ |
| dc.identifier.issn | 1945-7812 | en_NZ |
| dc.identifier.uri | https://hdl.handle.net/10292/10121 | |
| dc.publisher | American Economic Association (AEA) | |
| dc.relation.uri | http://dx.doi.org/10.1257/pol.20140233 | |
| dc.rights | The author has the right to republish, post on servers, redistribute to lists and use any component of this work in other works. For others to do so requires prior specific permission and/or a fee. Permissions may be requested from the American Economic Association Administrative Office by going to the Contact Us form and choosing "Copyright/Permissions Request" from the menu. | |
| dc.rights.accessrights | OpenAccess | en_NZ |
| dc.title | Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records | en_NZ |
| dc.type | Journal Article | |
| pubs.elements-id | 209354 | |
| pubs.organisational-data | /AUT | |
| pubs.organisational-data | /AUT/Faculty of Business, Economics and Law | |
| pubs.organisational-data | /AUT/Faculty of Business, Economics and Law/School of Economics |