000			01338nab a2200229 c 4500
999			_c145713 _d145713
003			ES-MaIEF
005			20220323183137.0
007			ta
008			220323t2022 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_966547 _aTazhitdinova, Alisa
245		0	_aIncreasing hours worked _bmoonlighting responses to a large tax reform _c by Alisa Tazhitdinova
260			_c2022
500			_aResumen.
504			_aBibliografía.
520			_aMoonlighting 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.
650		4	_aPLURIEMPLEO _969695
650		4	_aIMPUESTOS _947460
650		4	_aALEMANIA _925193
773	0		_9166967 _oOP 2135/2022/1 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _gv. 14, n. 1, February 2022, p. 473-500
942			_cART