I survey the research on the last twenty-five years of subnational income tax policy and conclude that the defining feature of state and local income taxes is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where...

The taxing authority of subnational governments is limited by the geographic location of individuals and economic activity. The rise of telework decouples a worker's residence from the employer's location, creating challenges for personal income taxes, corporate income taxes, and unemployment...

Given the importance of the transport sector for greenhouse gas emissions, both behavioral change will be needed to mitigate climate change in addition to technological innovation. We focus on the case of remote working as a less carbon-intensive substitute to commuting and analyze whether...

The taxing authority of subnational governments is limited by the geographic location of individuals and economic activity. The rise of telework decouples a worker's residence from the employer's location, creating challenges for personal income taxes, corporate income taxes, and unemployment...

Occupational segregation between men and women and between rural and urban areas is a persistent driver of labor market inequality in Europe. Women and rural workers are often overrepresented in lower-paid and lower-status occupations, reflecting structural barriers to occupational mobility....

Telework has gained significant relevance in recent years; however, its effects on work-life balance remain unclear, particularly in the context of the evolving and complex nature of work environments in which telework conditions, such as job autonomy, vary. Employee retention poses a...

This study examines the relationship between e-leadership competencies-assessed through a E-Leadership Competencies (SEC) model-and organizational preference for telework in Portugal. In the context of increasing digitalization and following the widespread experience of remote work driven by the...

This paper provides evidence on a WFH-related hypothesis that has not previously been tested empirically. The hypothesis is that the presence of fully remote workers, for whom residence and work locations are decoupled, should create a tendency toward wage convergence across cities within...

Teleworking has been widely adopted in France since the Covid-19 crisis. This study traces its evolution from 2019 to late 2024, using worker and employer surveys, firm agreements, and administrative sources. After peaking during lockdowns, telework stabilized at 23% of the private workforce,...

This paper examines the relationship between flexible working arrangements (FWA) and workers' affective well-being (AWB), using data from the American Time-Use Survey (ATUS) and the Occupational Information Network (O*NET). We analyze differences in workers' emotional experiences during paid...

This paper reviews the economic literature on how the COVID-19 pandemic and responses to it affected income inequality throughout the world. Inequality had been rising long before the pandemic. The COVID shock affected employment, income, and education differently for various occupations and...

COVID-19's rapid shift to remote working has sparked interest in synthetizing the growing body of research in order to gain a comprehensive understanding into the scholarship structure of the field. This study explores the issue of pandemic-induced remote working from a multidisciplinary...

Telework has gained increasing popularity in recent years, particularly following the COVID-19 pandemic, and is often considered a work practice that contributes to environmental sustainability by reducing commuting trips. However, the existing literature presents mixed findings regarding its...

The recent circumstances of the COVID-19 crisis have brought significant changes to employees' personal, as well as organizational, lives. For office workers worldwide, this has come as a result of the abrupt and wide adoption of telework, as organizations rushed to accelerate their digital...

This study leverages detailed administrative data on firms' job flows and variation across Local Labor Markets (LLMs) in the spread of COVID-19 to investigate shifts in labor demand prompted by the pandemic. To this end, we exploit the large spatial variation in the intensity of the pandemic...

This letter adds to the literature on the importance of telework experience in employee evaluation by leveraging the telework experience accumulated during the COVID-19 crisis. We conducted a follow-up survey on the evaluation of telework exactly three years after our initial data collection in...

This study leverages detailed administrative data on firms' job flows and variation across Local Labor Markets (LLMs) in the spread of COVID-19 to investigate shifts in labor demand prompted by the pandemic. To this end, we exploit the large spatial variation in the intensity of the pandemic...

The expansion of teleworking and the digital transition movement have given companies and workers great flexibility, albeit with significant organisational consequences. The recent COVID-19 pandemic further reinforced the scale of this impact. Thus, the current research aims to understand...

Working in the digital age requires a discussion on the right to disconnect. Although it has previously been studied in association with the digital transition movement, the "right to disconnect" has gained relevance in a context of mandatory teleworking due to the COVID-19 pandemic. This...

Using the panel component of the Current Population Survey and questions on work-from-home intensity, the authors examine the relationships between partners' work location arrangements, weekly hours worked, and within-couple labor hours inequality. Fixed-effects estimates suggest a strong...

This article assesses the impact of parents working from home on children's academic performance in high school. Using French data, we draw on the fact that, within each major social group, not all families have been equally exposed to the recent rise in work from home (WFH), depending on the...

The taxing authority of subnational governments is limited by the geographic location of individuals and economic activity. The rise of telework decouples a worker's residence from the employer's location, creating challenges for personal income taxes, corporate income taxes, and unemployment...

During and shortly after the height of the COVID-19 pandemic, concerns were expressed that working from home (WFH) was creating a 'mental health crisis'. Australia experienced a three-phase 'WFH experiment', with widespread high-intensity WFH imposed by lockdowns in 2020, deepened restrictions...

Remote and hybrid work remain central features of the post-pandemic labor market, yet macro-labor evidence on their dynamics is limited by a lack of longitudinal data on individual work arrangements. This paper uses the Gallup Workplace Panel, a nationally representative worker panel over 2019...

We establish three facts about work from home (WFH) in the United States. First, employees WFH more often at younger firms – almost twice as often at firms founded after 2015 than at firms founded before 1990. Second, employees working under younger CEOs have higher levels of WFH. The average...

Given the importance of the transport sector for greenhouse gas emissions, both behavioral change will be needed to mitigate climate change in addition to technological innovation. We focus on the case of remote working as a less carbon-intensive substitute to commuting and analyze whether...

We investigate how fertility relates to work from home (WFH) in the post-pandemic era, drawing on original data from our Global Survey of Working Arrangements and U.S. Survey of Working Arrangements and Attitudes. Realized fertility from 2023 to 2025 and future planned fertility are higher among...

The taxing authority of subnational governments is limited by the geographic location of individuals and economic activity. The rise of telework decouples a worker's residence from the employer's location, creating challenges for personal income taxes, corporate income taxes, and unemployment...

Immer mehr Unternehmen in Deutschland verpflichten ihre Beschäftigten wieder zur Arbeit im Büro. Diese sogenannten Return-to-Office-Initiativen (RTO) sorgen vielerorts für Unmut - denn Homeoffice ist für viele Menschen längst mehr als ein Arbeitsmodell: Es ermöglicht die Vereinbarkeit von...

The quantity of teleworkers had already been rising in various work fields even prior to the COVID-19 pandemic. However, it was not until the pandemic that it spread to other sectors such as the industrial sector. There are still few studies looking at telework’s impact on this important...

Employees' work environment has drastically shifted from offices to homes. Telework is often a desired employee benefit, but employers consider it a temporary setting. The lasting COVID-19 pandemic has changed the concept of telework. Home office has gained importance and will likely become an...