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Replication data for: Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records

Version
V0
Resource Type
Dataset
Creator
  • Kreiner, Claus Thustrup
  • Leth-Petersen, Søren
  • Skov, Peer Ebbesen
Publication Date
2016-08-01
Description
  • Abstract

    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.
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/pol.20140233 (Text)
Publications
  • Kreiner, Claus Thustrup, Søren Leth-Petersen, and Peer Ebbesen Skov. “Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records.” American Economic Journal: Economic Policy 8, no. 3 (August 2016): 233–57. https://doi.org/10.1257/pol.20140233.
    • ID: 10.1257/pol.20140233 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-13

Kreiner, Claus Thustrup; Leth-Petersen, Søren; Skov, Peer Ebbesen (2016): Replication data for: Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records. Version: V0. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E114616