Using micro-level data, we examine the effects of Russia’s 2001 flat rate income tax reform on consumption, income, and tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from a household panel for 1998- 2004. Utilizing...

The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax systems with deduction possibilities if (i) deductions...

This paper documents some of the patterns in modern microeconomic data on young people’s employment, attitudes and entrepreneurial behaviour. Among other sources, the paper uses the Eurobarometer Surveys; the Labour Force Surveys from Canada and the Current Population Survey in the United...

Recent empirical evidence has found that employment services and small-business assistance programmes are often successful at getting the unemployed back to work. One important concern of policy makers is to decide which of these two programmes is more effective and for whom. Using unusually...

In this paper, we measure the implications of the Israeli-Palestinian conflict for Palestinian employment and earnings. We quantify the conflict by the frequency of temporary closures of the West Bank and Gaza Strip and the number of overseas foreign workers in the Israeli labor market. Data on...

Alternative work arrangements (AWAs), such as contracting, consulting, and temporary work, have been criticized as providing only atypical, even precarious, employment. Yet they may also allow workers to locate suitable job matches. Exploiting data from all four Contingent and Alternative...

Based on a large employer-employee matched data set, the paper investigates the effects of variable enforcement of German dismissal protection legislation on the employment dynamics in small establishments. Specifically, using a difference-in-differences approach, we study the effect of changes...

This study examines the extent, duration and timing of employment breaks amongst a large representative sample of Jewish workers in Israel over the 13-year time period, 1983-1995. Work histories are constructed from a new joint database, unique in Israel, which was derived from a linkage of 1995...

Parents in the labor force have balance their work and home life, including the choice of the type of care to provide for their children while they work. In this paper we study the connection between the married women's labor force participation, child care arrangements and the time that...

While some workers in China attain senior professional level and senior cadre level status (Chuzhang and above), others attain middle rank including middle rank of professional and cadre (Kezhang). This aspect of the Chinese labor force has attracted surprisingly little attention in the...