Existing research has focused on factors explaining why individuals become self-employed.
Self-employment may represent a significant proportion of total employment in many …

The gender wage gap varies across countries. For example, among OECD nations women
in Australia, Belgium, Italy and Sweden earn 80% as much as males, whereas in Austria …

This paper proposes a new method for estimating family labor supply in the presence of
taxes. This method accounts for continuous hours choices, measurement error, unobserved …

Recent work has provided compelling evidence of a long-term decline in US female labor
supply elasticities with respect to wages and income. While previous work used cross …

Is the Spanish economy positioned at its optimal progressivity level in personal income tax?
This article quantifies the aggregate, distributional, and welfare consequences of moving …

We review the literature that uses quasi-experimental methods to estimate the elasticity of
labour force participation with respect to the financial gain from work. We find a wide range …

Abstract Up to 1987 the Spanish Income Tax imposed compulsory joint filing for married
couples. However, the 1988 reform allowed spouses to choose between joint and separate …

This paper quantifies the aggregate and distributional implications of an array of revenue
neutral flat tax reforms for Spain. A standard general equilibrium economy with …

Does more income mean more leisure? This paper investigates the impact of wages and
income on leisure time using merged data from two nationally representative samples in …

Recent work has provided compelling evidence of a long-term decline in US female labor
supply elasticities with respect to wages and to income. While previous work used …