Labor Supply and Taxation

Richard Blundell, Ricardo Professor of Economics, University College London; Research Director, Institute for Fiscal Studies

Richard Blundell holds the David Ricardo Chair of Political Economy at University College London where he was appointed Professor of Economics in 1984. Since 1986 he has also been Research Director of the Institute for Fiscal Studies (IFS), where he is also Director of the ESRC Centre for the Microeconomic Analysis of Public Policy. Sir Richard holds Honorary Doctorates from the University of St.Gallen, Switzerland; the Norwegian School of Economics, NHH, Bergen, Norway; and the University of Mannheim, Mannheim, Germany. His research includes the fields of microeconometrics, public economics, consumer behaviour, labour supply, taxation and welfare policy evaluation. He was one of the founding editors of the Mirrlees Review of Tax Reform which reported its findings in 2011. He was awarded the CBE in the 2006 Queens New Year Honours list and a Knighthood in 2014 list for his services to Economics and Social Science.

Andreas Peichl has been Professor of Public Economics at the University of Mannheim and head of the research group "International Distribution and Redistribution" at the Centre for European Economic Research (ZEW) since October 2013. From 2008 until 2013 he was Senior Research Associate at IZA. He received his PhD from the University of Cologne in 2008. Prior to his doctoral studies, he studied economics at the Universities of Marburg and Cologne where he graduated in 2004. He was a visiting scholar at ISER, University of Essex, in 2008 and at UC Berkeley in 2012. His research has been published in academic journals such as the Economic Journal, the Journal of Public Economics and the Journal of Human Resources, among others. His research interests include public, labor and welfare economics with particular reference to labor supply, optimal taxation, and the evaluation of tax reforms.

Klaus F. Zimmermann has been Full Professor of Economics at the University of Bonn and Director of the Institute for the Study of Labor (IZA Bonn) since 1998. From 2000 until 2011 he was President of the German Institute for Economic Research (DIW Berlin). He is Honorary Professor of Economics at the Free University of Berlin and at the Renmin University of China, and was Chairman of the Society of the German Economic Research Institutes (2005-11). He is author or editor of more than 50 books, more than 140 papers in refereed research journals, and almost 150 chapters in collected volumes. He is Editor-in-Chief of the Journal of Population Economics, acts as the Chair of the Economics Section and a Council member of the Academia Europaea, and is a member of the German Academy of Sciences Leopoldina. Professor Zimmermann regularly advises the World Bank, the European Commission, and national governments. In 2013 he received the Outstanding Contribution Award of the European Investment Bank.

Part I: Introduction by the Editors: Taxation and Labor Supply - Revisiting the Contributions by Richard Blundell Andreas Peichl and Klaus F. Zimmermann
Part II: Overview
Introduction
1. Tax Policy Reform: The Role of Empirical Evidence
2. Labour Supply and the Extensive Margin
Part III: Concenptual Contributions to Labor Supply Modelling
Introduction
3. Modelling the Joint Determination of Household Labour and Supplies and Commodity Demands
4. A Life-Cycle Consistent Empirical Model of Family Labour Supply Using Cross-Section Data
5. Unemployment and Female Labour Supply
6. Estimating Labor Supply Responses Using Tax Reforms
7. Job Changes and Hours Changes: Understanding the Path of Labour Supply Adjustment
Part IV: Policy Applications
Introduction
8. The Labour Market Impact of the Working Families' Tax Credit
9. Work Incentives and 'In-Work' Benefit Reforms: A Review
10. Evaluating the Employment Impact of a Mandatory Job Search Program
11. Welfare-to-Work: Which Policies Work and Why?
12. Earned Income Tax Credit Policies: Impact and Optimality
13. Employment, Hours of Work and the Optimal Taxation of Low Income Families
Part V: Conclusions and Future Directions