Showing 1 - 10 of 142
This paper measures the effect of changing the marginal tax rate on earned income on the supply of labor to the informal sector with the purpose of evading taxation. Unlike any previous study, we do this by directly measuring the effect of a Danish 2010 tax reform that changed the marginal rate...
Persistent link: https://www.econbiz.de/10010903559
A Danish tax reform, decided in May 2009 and taking effect from the beginning of 2010, lowered the marginal tax rate on top bracket taxable income from 63% to 56%. Because contributions to pension accounts are tax deductible, the reform provided an incentive to increase pension contributions...
Persistent link: https://www.econbiz.de/10011523609
Persistent link: https://www.econbiz.de/10012542619
We estimate the impact of youth minimum wages on youth employment by exploiting a large discontinuity in Danish minimum wage rules at age 18, using monthly payroll records for the Danish population. The hourly wage jumps up by 40 percent at the discontinuity. Employment falls by 33 percent and...
Persistent link: https://www.econbiz.de/10013202230
A Danish tax reform, decided in May 2009 and taking effect from the beginning of 2010, lowered the marginal tax rate on top bracket taxable income from 63% to 56%. Because contributions to pension accounts are tax deductible, the reform provided an incentive to increase pension contributions...
Persistent link: https://www.econbiz.de/10012624267
We estimate the impact of youth minimum wages on youth employment by exploiting a large discontinuity in Danish minimum wage rules at age 18, using monthly payroll records for the Danish population. The hourly wage jumps up by 40 percent at the discontinuity. Employment falls by 33 percent and...
Persistent link: https://www.econbiz.de/10012910529
A Danish tax reform, decided in May 2009 and taking effect from the beginning of 2010, lowered the marginal tax rate on top bracket taxable income from 63% to 56%. Because contributions to pension accounts are tax deductible, the reform provided an incentive to increase pension contributions...
Persistent link: https://www.econbiz.de/10011801301
This paper investigates the effect of early exposure to neighborhood crime on subsequent criminal behavior of youth exploiting a unique natural experiment between 1986 and 1998 when refugee immigrants to Denmark were assigned to neighborhoods quasi-randomly. We find strong evidence that the...
Persistent link: https://www.econbiz.de/10010903549
Public management literature has often debated the usefulness of transactional leadership. Some scholars are concerned that transactional leadership strategies will harm public employees’ perceived competence (i.e. their self-efficacy), but in fact there are also arguments for the opposite...
Persistent link: https://www.econbiz.de/10010903550
Reaching the poorest is an important objective in many development interventions, and microfinance is no exception. We review performance indicators for effectiveness of targeting described in the literature and suggest a new metric in order to account for extent and severity of poverty as well...
Persistent link: https://www.econbiz.de/10010903554