Data and Code for: Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform

Principal Investigator(s): View help for Principal Investigator(s) Alisa Tazhitdinova, UCSB

Name	File Type	Size	Last Modified
Data			01/28/2021 07:02:PM
Do-files			04/19/2021 04:19:PM
Figures-and-Tables			01/28/2021 06:53:PM
READ ME.txt	text/plain	3.1 KB	01/28/2021 02:16:PM

Project Citation:

Tazhitdinova, Alisa. Data and Code for: Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform. Nashville, TN: American Economic Association [publisher], 2022. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2022-01-28. https://doi.org/10.3886/E131101V1

Project Description

Summary: This depository contains data and code for "Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform" published in American Economic Journal: Economic Policy.

Abstract:

Moonlighting is increasingly popular in OECD countries, with 5 to 10% of workers holding two or more jobs. However, little is known about the responsiveness of moonlighting to financial incentives due to the lack of identifying variation. This paper studies a unique reform in Germany that allowed workers to hold small secondary jobs tax-free, decreasing the marginal tax rate by between 19.5 to 66pp. I show that the reform resulted in a dramatic increase in moonlighting that was not offset by reductions in primary earnings, and that hours constraints are a key determinant of moonlighting.

Author: Alisa Tazhitdinova

Scope of Project

Subject Terms: multiple jobs; multiple jobs; moonlighting; payroll tax; income tax

JEL Classification:
H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
J22 Time Allocation and Labor Supply

Geographic Coverage: Germany

Time Period(s): 1999 – 2010

Universe: Wage earners in Germany

Data Type(s): other

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Published Versions

V1 [2022-01-28]

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Dublin Core

DDI 2.5

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