This paper investigates the inter-temporal structure of implicit taxes that arise in unfunded pension schemes. We demonstrate that these tax rates are declining over the life cycle. Using German micro-data for men and married women we estimate periodic wage elasticities of labour supply in order...

This paper considers the impact of taxation policy on market work. On the basis of the evidence, we find that a 10 percentage point rise in the tax wedge will reduce overall labour input provided via the market by around 2 per cent of the population of working age. The tax wedge is the sum of...

Nationwide school choice and fixed per-student governmental funding provide incentives for Dutch schools to perform well. Roughly one third of Dutch pre-university schools are of catholic denomination. Acknowledging this widely available outside option to public and other schools, this paper...