We first critique the manner in which work costs have been introduced into labor supply estimation, and note the difficulty of incorporating a realistic rendering of the costs of work. We then show that, if work costs are not accounted for in the budget and time constraints in a structural labor...

type="main" xml:lang="en" <p>This article examines the determinants of and benefits from saving for retirement in tax-preferred accounts by permanent and transitory income levels. We find that higher incomes (both permanent and transitory) are associated with a greater probability to contribute and...</p>

During the 1990s, expenditures on Child Support Enforcement increased dramatically, as did the amount of money collected in these efforts. This paper examines whether there is a link between the Child Support Enforcement program and the divorce behavior of married couples with children. Previous...

This paper demonstrates the extent to which married women’s labor supply elasticities have changed over the past quarter century. Estimates from March Current Population Survey data suggest that these elasticities have decreased substantially, by 60 percent for the hours wage elasticity (from...

We estimate the elasticity of charitable giving with respect to its price and after-tax income using a panel of over 550,000 disproportionately high-income tax returns spanning the years 1979 through 2005. Improvements relative to the previous literature include: using state tax variation to...

This paper estimates the effect of recent federal and state level increases in the deductibility of health insurance premiums for self-employed individuals, which reduced the after-tax price of health insurance, on both the take-up of coverage and the amount of insurance purchased. Using a panel...

This paper studies how cultural norms and enforcement policies influence illicit corporate activities. Using confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher amounts of tax evasion in the U.S. This effect is strong...