| 000 | 01509nab a2200253 c 4500 | ||
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| 999 |
_c143721 _d143721 |
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| 003 | ES-MaIEF | ||
| 005 | 20210311123942.0 | ||
| 007 | ta | ||
| 008 | 210311t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_968802 _aMartÃnez, Isabel Z. |
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| 245 |
_aIntertemporal labor supply substitution ? _bevidence from the Swiss income tax holidays _c Isabel Z. MartÃnez, Emmanuel Saez and Michael Siegenthaler |
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| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 |
_aRENTA _950200 |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_948659 _aVACACIONES FISCALES |
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| 650 | 4 |
_948486 _aSUIZA |
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| 700 | 1 |
_93430 _aSaez, Emmanuel |
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| 700 | 1 |
_968803 _aSiegenthaler, Michael |
|
| 773 | 0 |
_9164481 _oOP 234/2021/2 _tThe American Economic Review _w(IEF)103372 _x 0002-8282 _gv. 111, n. 2, February 2021, p. 506-546 |
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| 942 | _cART | ||