Welfare versus Work under a Negative Income Tax: Evidence from the Gary, Seattle, Denver and Manitoba Income Maintenance Experiments

Are There Treatment Duration Differences in the Seattle and Denver Income Maintenance Experiments?

This paper re-examines the labor supply responses in the Seattle and Denver Income Maintenance Experiments (SIME/DIME). Specifically, the original experimental results show a larger labor supply response for men and women from dual-headed households in the five-year treatment relative to those in the three-year treatment. Although typically thought of as a Negative Income Tax (NIT) Experiment, ...

Negative Income Tax Plan

Income replacement in retirement: longitudinal evidence from income tax records.

Applying an employment-income-based procedure for determining retirement, we analysed a large longitudinal data file of Canadian personal income tax returns for individuals to determine who has retired and to assess how successful they are in maintaining their incomes after retirement. The methodological approach may be of interest for possible application in other countries that have suitable ...

Income Shifting within a Dual Income Tax System: Evidence from the Finnish Tax Reform of 1993

Dual income tax systems can suffer from income that shifts from progressively taxed labour income to capital income, which is taxed at a lower, flat rate. This paper empirically examines the 1993 Finnish dual income tax reform, which radically reduced the marginal tax rates on capital income for some, but not all, taxpayers. We measure how overall taxable income and the relative shares of capit...

The Effect of Taxation on Labor Supply : Evaluating the Gary Negative Income Tax Experiment