dc.contributor.author
Vattø, Trine Engh
dc.date.accessioned
2018-06-07T15:44:54Z
dc.date.available
2013-07-17T11:21:13.989Z
dc.identifier.uri
https://refubium.fu-berlin.de/handle/fub188/1532
dc.identifier.uri
http://dx.doi.org/10.17169/refubium-5734
dc.description.abstract
Labor supply responses to tax changes are a core issue in public economics,
reflected by numerous estimates from different methodological approaches. This
dissertation contributes to the literature along two main avenues. First, I
demonstrate how ex-ante simulations from a static discrete choice model can be
validated ex-post by panel data methods estimating the elasticity of taxable
earnings (Chapter 2). Second, I analyze the dynamics of labor supply responses
to tax changes over time both with regards to panel data approaches (Chapter
3) and incorporated in a structural labor supply framework (Chapter 4). I use
Norwegian register and survey data provided by Statistics Norway and focus on
labor supply responses in working hours and wage earnings. In Chapter 2, I
demonstrate how the standard elasticity of taxable income (ETI) methodology
can be used to validate predictions from a structural labor supply model, by
analyzing the Norwegian tax reform in 2006. To facilitate comparison, I use
the discrete choice model to simulate the effects of the 2006 tax reform on
hours of work, and use predicted income levels to obtain a comparable estimate
for income elasticity with respect to the net-of-tax rate. In Chapter 3, I
analyze the dynamics of earnings responses to tax changes by exploiting
substantial exogenous variation in the two-tier surtax schedule for labor
income over a period of 14 years (1995-2008). I adopt the dynamic panel data
framework by Holmlund and Söderström (2011), and compare with estimates from
the conventional static panel approach by Gruber and Saez (2002). I find that
the long run responses to tax rate changes in labor supply are about twice as
large as the short run responses due to a strong autoregressive effect in
earnings. Supplementary conducted simulations suggest that up to 40 percent of
the revenue loss due to tax rate cuts in the surtax schedule can be self-
financed in the long run by inducing additional generated income. In Chapter
4, I examine the effect of state dependence to policy change responses over
time within the framework of an intertemporal structural discrete choice model
for women in couples. I allow for state dependence both in preferences and in
the set of job opportunities. This causes sluggish labor supply responses to
various changes in the wage rate and the tax schedule. Within the first year
of a permanent policy change the simulation results suggest that about 50
percent of the full labor supply response can be expected, whereas 90 percent
of the response is reached after about 4 years.
de
dc.description.abstract
Diese Dissertation trägt zur vorhandenen Literatur anhand zweier
Vorgehensweisen bei. Im ersten Schritt zeige ich, wie Simulationen eines
statischen, diskreten Wahlmodells anhand von Methoden für Paneldaten validiert
werden können (Kapitel 2). Im zweiten Schritt analysiere ich die Dynamik des
Arbeitsangebots bei steuerlichen Änderungen über Paneldatenansätze (Kapitel
3), sowie über ein strukturelles Arbeitsangebotsmodell (Kapitel 4). Ich
konzentriere mich auf Auswirkungen auf die Arbeitszeit und Arbeitseinkommen
von Lohnempfängern, bei Verwendung norwegischer Registrierungs- und
Befragungsdaten.
de
dc.format.extent
VIII, 124 S.
dc.rights.uri
http://www.fu-berlin.de/sites/refubium/rechtliches/Nutzungsbedingungen
dc.subject
elasticity of taxable income
dc.subject
discrete choice structural models
dc.subject
state dependence
dc.subject.ddc
300 Sozialwissenschaften::330 Wirtschaft
dc.title
The Dynamics of Labor Supply Responses to Tax Changes
dc.contributor.contact
tev@ssb.no
dc.contributor.firstReferee
Prof. Dr. Viktor Steiner
dc.contributor.furtherReferee
Prof. Dr. Frank Fossen
dc.date.accepted
2013-07-01
dc.identifier.urn
urn:nbn:de:kobv:188-fudissthesis000000094647-9
dc.title.subtitle
Interpretations and Comparisons of Results from Microsimulation Models and
Panel Data Approaches
dc.title.translated
Die Dynamik des Arbeitsangebots auf Steueränderungen
de
dc.title.translatedsubtitle
Interpretationen und Vergleiche von Ergebnissen aus Mikrosimulationsmodellen
und Paneldatenanalysen
en
refubium.affiliation
Wirtschaftswissenschaft
de
refubium.mycore.fudocsId
FUDISS_thesis_000000094647
refubium.mycore.derivateId
FUDISS_derivate_000000013669
dcterms.accessRights.dnb
free
dcterms.accessRights.openaire
open access