Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays

被引:24
作者
Martinez, Isabel Z. [1 ]
Saez, Emmanuel [2 ]
Siegenthaler, Michael [1 ]
机构
[1] Swiss Fed Inst Technol, KOF Swiss Econ Inst, Zurich, Switzerland
[2] Univ Calif Berkeley, Dept Econ, Berkeley, CA 94720 USA
基金
瑞士国家科学基金会;
关键词
TAXATION; COMPETITION; RATES;
D O I
10.1257/aer.20180746
中图分类号
F [经济];
学科分类号
02 ;
摘要
This paper estimates intertemporal labor supply responses to two-year long income tax holidays staggered across Swiss cantons. Cantons shifted from an income tax system based on the previous two years' income to a standard annual pay as you earn system, leaving two years of income untaxed. We find significant but quantitatively very small responses of wage earnings with an intertemporal elasticity of 0.025 overall. High wage income earners and especially the self-employed display larger responses with elasticities around 0.1 and 0.25, respectively, most likely driven by tax avoidance. We find no effects along the extensive margin at all.
引用
收藏
页码:506 / 546
页数:41
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