Tazhitdinova, Alisa
Increasing hours worked moonlighting responses to a large tax reform / by Alisa Tazhitdinova .-- , 2022
Resumen.
Bibliografía.
Moonlighting is increasingly popular in OECD countries, with 5 to 10 percent of workers holding two or more jobs. However, little is known about the responsiveness of moonlighting to financial incentives due to the lack of identifying variation. 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 66 pp. I show that the reform resulted in a dramatic increase in moonlighting that was not offset by reductions in primary earnings and that hours constraints are a key determinant of moonlighting.
PLURIEMPLEO
IMPUESTOS
ALEMANIA
American Economic Journal : Economic Policy 1945-7731v. 14, n. 1, February 2022, p. 473-500
Increasing hours worked moonlighting responses to a large tax reform / by Alisa Tazhitdinova .-- , 2022
Resumen.
Bibliografía.
Moonlighting is increasingly popular in OECD countries, with 5 to 10 percent of workers holding two or more jobs. However, little is known about the responsiveness of moonlighting to financial incentives due to the lack of identifying variation. 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 66 pp. I show that the reform resulted in a dramatic increase in moonlighting that was not offset by reductions in primary earnings and that hours constraints are a key determinant of moonlighting.
PLURIEMPLEO
IMPUESTOS
ALEMANIA
American Economic Journal : Economic Policy 1945-7731v. 14, n. 1, February 2022, p. 473-500