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

Related Publications

Download this project

Published Versions

V1 [2022-01-28]

Export Metadata

Dublin Core

DDI 2.5

Report a Problem

Found a serious problem with the data, such as disclosure risk or copyrighted content? Let us know.

This material is distributed exactly as it arrived from the data depositor. ICPSR has not checked or processed this material. Users should consult the investigator(s) if further information is desired.