Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - Forschungsbasierte Infrastruktureinrichtung … - 2012
' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using …This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals … 26 years of German panel data. We find that the tax effect on subjective well-being is significant and positive when …