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Data and code for: Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays

Principal Investigator(s):  View help for Principal Investigator(s) Michael Siegenthaler, KOF ETH Zurich; Isabel Martinez, KOF ETH Zurich; Emmanuel Saez, UC Berkeley

Version:  View help for Version V1

Name File Type Size Last Modified
  AER20180746files 10/23/2020 05:15:PM

Project Citation: 

Siegenthaler, Michael, Martinez, Isabel , and Saez, Emmanuel. Data and code for: Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays. Nashville, TN: American Economic Association [publisher], 2021. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2021-01-28. https://doi.org/10.3886/E120797V1

Project Description

Summary:  View help for Summary This paper estimates intertemporal labor supply responses to two-year long income tax holidays staggered across Swiss cantons. Cantons shifted from an income tax system based on the previous two years' income to a standard annual pay as you earn system, leaving two years of income untaxed. We find significant but quantitatively very small responses of wage earnings with an inter-temporal elasticity of .025 overall. High wage income earners and especially the self-employed display larger responses with elasticities around .1 and .25 respectively, most likely driven by tax avoidance. We find no effects along the extensive margin at all.

Scope of Project

JEL Classification:  View help for JEL Classification
      E65 Studies of Particular Policy Episodes


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Published Versions

V2 [2022-06-24]

V1 [2021-01-28]

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