Taxation and Labor Supply in OECD Countries

Forskningsenhed: CEBR

The aim of our research is to improve the formulation of labor supply decisions in the theory of taxation, and to explore empirically the conseuences for the optimal level and composition of income taxation. In connection with this project, we plan to visit The Robert D. Burch Center for Tax Policy and Public Finance at the UC Berkeley in the Spring semester of 2003. This center is dedicated to promote research in the economics of taxation and tax policy, to disseminate this research to the academic and political communities, and to stimulate informed discussion of tax policies of national and international significance. Several people at the Center have influenced or inspired our research, in particular the work of Saez (2002) has been an important stimulus to our research agenda.

Read the full project description here

You can read all the journal articles below
Welfare reform in European countries: a microsimulation analysis. Henrik Jacobsen Kleven, Herwig Immervoll, Claus Thustrup Kreiner & Emmanuel Saez. The Economic Journal 117 (5) here

The marginal cost of public funds: Hours of work versus labor force participation. Henrik Jacobsen Kleven & Claus Thustrup Kreiner. Journal of Public Economics 90(10-11), pp .here

Labor supply behavior and the design of tax and transfer policy. Henrik Jacobsen Kleven & Claus Thustrup Kreiner. Nationaløkonomisk tidsskrift 143(3) pp. 321-358 here

Here you can read the Working papers DP4324 Welfare Reform in European Countries: A Micro-Simulation Analysis by Herwig Immervoll, Henrik Jacobsen Kleven, Claus Thustrup Kreiner, Emmanuel Saez. CEPR Discussion Paper 4324, 2004.

Evaluation of Four Tax Reforms in the United States: Labor Supply and Welfare Effects for Single Mothers. Nada Eissa, Henrik Jacobsen Kleven and Claus Thustrup Kreiner, NBER Working Paper 10935, 2004.

The marginal cost of public funds: Hours of work versus labor force participation. Henrik Jacobsen Kleven and Claus Thustrup Kreiner. CESifo Working paper 935, 2003

The Taxation of Married Couples in OECD Countries: A Need for Reform? by Claus Thustrup Kreiner & Henrik Jacobsen Kleven, No 02-13, EPRU Working Paper Series from Economic Policy Research Unit (EPRU), University of Copenhagen

The Policy analysis can be read "Welfare Effects of Tax Reform, and Labor Supply at the Intensive and Extensive Margins" here

and the News article In-Work Benefits: A More Effective Way of Reducing Inequality than Traditional Redistribution Policies by Herwig Immervoll, Henrik Kleven, Claus Kreiner and Emmanuel Saez can be read here