The Incredible Shrinking Elasticities

Heim, Bradley T.

doi:10.3368/jhr.xlii.4.881

Cited by 158 publications

(175 citation statements)

References 9 publications

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“…14 It is important to note, however, that the welfare e¤ects of a proportional tax and gender-based taxes look more similar with a higher value of : A higher reduces the asymmetries between men and women, by increasing the importance of intensive margin and by reducing the e¤ect of …xed-time cost of young children on female labor supply decision. 15 We thank Richard Rogerson for suggesting this robustness experiment.…”

Section: Higher Intertemporal Elasticitymentioning

confidence: 99%

“…Since this distribution depends on the tax system in place when gender-based taxes are introduced, we investigate the consequences of introducing these in a steady state with a proportional income tax rather instead of progressive taxes. 15 The last column of Table 9 shows the consequences of introducing gender-based taxes with L = 4%. Note that by construction, the values in the upper panel coincide with those for the narrow case for L = 4%.…”

Section: Higher Intertemporal Elasticitymentioning

confidence: 99%

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Taxing women: A macroeconomic analysis

Guner

Kaygusuz

Ventura

2012

Journal of Monetary Economics

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Based on well-known evidence on labor supply elasticities, several authors have concluded that women should be taxed at lower rates than men. We evaluate the quantitative implications of taxing women at a lower rate than men. Relative to the current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married female labor force participation by about 3.9% (3.4%) and 6.9% (4.0%), respectively. Gender-based taxes improve welfare and are preferred by a majority of households. Nevertheless, welfare gains are higher when the U.S. tax system is replaced by a proportional, gender-neutral income tax.JEL Classi…cations: E62, H31, J12, J22

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Section: Higher Intertemporal Elasticitymentioning

confidence: 99%

Section: Higher Intertemporal Elasticitymentioning

confidence: 99%

Taxing women: A macroeconomic analysis

Guner

Kaygusuz

Ventura

2012

Journal of Monetary Economics

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“…All coeffi cients are allowed to differ across the eight individual types ce. Many secondary earners choose not work, and I model this choice of labor market participation at the extensive margin in addition to the intensive margin hours choice (Heckman, 1993;Heim, 2007;Kimmel and Kniesner, 1998). This extensive margin choice is important for two reasons.…”

Section: Estimates Of Own-and Partner-wage Eff Ectsmentioning

confidence: 99%

The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization

Stevenson¹

2012

National Tax Journal

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“…Furthermore, they crucially a¤ect the optimal design of tax systems (see, e.g., Saez (2001), Immervoll et al (2007) and Blundell et al (2009)). The elasticities are usually derived using some sort of (structural or reduced form) labor supply model (see, e.g., Aaberge et al (1995Aaberge et al ( , 1999Aaberge et al ( , 2000, Hoynes (1996), Eissa and Hoynes (2004) and Heim (2007Heim ( , 2009). All these studies have in common that they focus only on the supply side implicitly assuming perfectly elastic labor demand.…”

Section: Introductionmentioning

confidence: 99%

Accounting for labor demand effects in structural labor supply models

Peichl

Siegloch

2012

Labour Economics

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. www.econstor.eu The Institute for the Study of Labor (IZA) in Bonn is a local and virtual international research center and a place of communication between science, politics and business. IZA is an independent nonprofit organization supported by Deutsche Post Foundation. The center is associated with the University of Bonn and offers a stimulating research environment through its international network, workshops and conferences, data service, project support, research visits and doctoral program. IZA engages in (i) original and internationally competitive research in all fields of labor economics, (ii) development of policy concepts, and (iii) dissemination of research results and concepts to the interested public. Terms of use: Documents in D I S C U S S I O N P A P E R S E R I E SIZA Discussion Papers often represent preliminary work and are circulated to encourage discussion. Citation of such a paper should account for its provisional character. A revised version may be available directly from the author.IZA Discussion Paper No. 5350 November 2010 ABSTRACT Accounting for Labor Demand Effects in Structural Labor Supply Models *When assessing the effects of policy reforms on the labor market, most studies only focus on labor supply. The interaction of supply and demand side is not explicitly modeled, which might lead to biased estimates of potential labor market outcomes. This paper proposes a straightforward method to remedy this shortcoming. We use information on firms' labor demand behavior and feed them into a structural labor supply model, completing the partial analysis of the labor market on the microdata level. We show the performance and relevance of our extension by introducing a pure labor supply side reform, the workfare concept, in Germany and simulating the labor market outcome of the reform. We find that demand effects offset about 25 percent of the positive labor supply effect of the policy reform.JEL Classification: J22, J23, J68

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The Incredible Shrinking Elasticities

Cited by 158 publications

References 9 publications

Taxing women: A macroeconomic analysis

Taxing women: A macroeconomic analysis

The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization

Accounting for labor demand effects in structural labor supply models

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