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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, vol. 28, pp 25-55 from Emerald Publishing Ltd

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
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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
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