Replication data for: Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records
Principal Investigator(s): View help for Principal Investigator(s) Claus Thustrup Kreiner; Søren Leth-Petersen; Peer Ebbesen Skov
Version: View help for Version V1
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Project Citation:
Kreiner, Claus Thustrup, Leth-Petersen, Søren, and Skov, Peer Ebbesen. Replication data for: Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records. Nashville, TN: American Economic Association [publisher], 2016. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114616V1
Project Description
Summary:
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This paper uses monthly payroll records for all Danish employees to identify widespread intertemporal shifting of labor income in response to a tax reform that significantly reduced the marginal tax rates for one-fourth of all employees. When ignoring shifting, the estimate of the overall elasticity of taxable income equals 0.1, and the elasticity is increasing with earnings. When removing the shifting component, the elasticity is close to zero at all earnings levels. The evidence also indicates that tax salience, liquidity constraints and firm willingness to cooperate in shifting are important factors in explaining shifting behavior.
Scope of Project
JEL Classification:
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H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H31 Fiscal Policies and Behavior of Economic Agents: Household
J22 Time Allocation and Labor Supply
J31 Wage Level and Structure; Wage Differentials
H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H31 Fiscal Policies and Behavior of Economic Agents: Household
J22 Time Allocation and Labor Supply
J31 Wage Level and Structure; Wage Differentials
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