Economics at your fingertips  

Overtime work, dual job holding, and taxation

Anders Frederiksen (), Ebbe Graversen and Nina Smith

A chapter in Work, Earnings and Other Aspects of the Employment Relation, 2008, pp 25-55 from Emerald Group Publishing Limited

Abstract: Labor supply data seldom include detailed information on hours and wages in secondary job or overtime work. Based on survey information on hours and wages in overtime work and second job which is merged to administrative register information on income taxes and deductions we estimate a “Hausman labor supply model,” which allows for a detailed treatment of nonconvexities. Including explicit information on overtime pay and second job wages increase the estimated elasticities compared to a standard labor supply model without this information. However, allowing a more flexible treatment of nonconvexities the estimated elasticities are reduced; even below the estimates of the baseline results. In simulations we show that these findings have significant consequences when evaluating the degree of self-financing of various tax reforms.

Date: 2008
References: Add references at CitEc
Citations: View citations in EconPapers (7)

Downloads: (external link) ... d&utm_campaign=repec (text/html) ... d&utm_campaign=repec (application/pdf) ... 0147-9121(08)28002-7
Access to full text is restricted to subscribers

Related works:
Working Paper: Overtime Work, Dual Job Holding and Taxation (2001)
Working Paper: Overtime work, dual job holding and taxation (2001) Downloads
Working Paper: Overtime Work, Dual Job Holding and Taxation (2001) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

DOI: 10.1016/S0147-9121(08)28002-7

Access Statistics for this chapter

More chapters in Research in Labor Economics from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Page updated 2024-05-13
Handle: RePEc:eme:rleczz:s0147-9121(08)28002-7