To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income taxes to date. We use publicly available financial statement information for 11,602 public corporations from 82 countries from 1988 to 2009 to estimate country-level effective tax rates (ETRs)....

This paper evaluates the effects of the earned income tax credit (EITC) on poor families. Exploiting state-level variation in EITCs, we find that the EITC helps families rise above poverty-level earnings. This occurs by inducing labor market entry in families that initially do not have an adult...

Guided by a simple theory of task assignment and time allocation, we investigate the long run response to national differences in tax rates on labor income, payrolls and consumption. The theory implies that higher tax rates reduce work time in the market sector, increase the size of the shadow...

Americans now work 50 percent more than do the Germans, French, and Italians. This was not the case in the early 1970s when the Western Europeans worked more than Americans. In this paper, I examine the role of taxes in accounting for the differences in labor supply across time and across...

We use data from Great Britain, Germany, the Netherlands and Sweden to examine whether part-time and intermittent work during early motherhood leads to regular full-time work later. We find that in Sweden, by the time the first child is four years old 80 percent of mothers are working full-time...

Using longitudinal data from the Panel Study of Income Dynamics and the German Socio-Economic Panel, this research compares pathways into self-employment among men and women in the United States and Western Germany. Academic and vocational credentials are more important for stabilizing...