000			01225nam a22001577a 4500
999			_c517951 _d517951
008			210806b ||||| |||| 00| 0 eng d
100			_aMartínez, I.Z., Saez, E. and Siegenthaler, M. _928344
245			_aIntertemporal labor supply substitution? Evidence from the Swiss income tax holidays
260			_aThe American Economic Review
300			_a3(2), Feb, 2021: p.506-546
520			_aThis 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 intertemporal elasticity of 0.025 overall. High wage income earners and especially the self-employed display larger responses with elasticities around 0.1 and 0.25, respectively, most likely driven by tax avoidance. We find no effects along the extensive margin at all. – Reproduced
650			_aLabor Demand, Wage Level and Structure; Wage Differentials _928345
773			_aThe American Economic Review
906			_aLABOUR SUPPLY
942			_cAR