Browsing Harvard Kennedy School by Keyword "tax policy"
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Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records
(MIT Press, 2011)We show that the effects of taxes on labor supply are shaped by interactions between adjustment costs for workers and hours constraints set by firms. We develop a model in which firms post job offers characterized by an ... -
Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit
(University of Chicago Press, 2010)The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs “investable” tax credits to spur production of low-income rental housing. While it has grown into the largest source of new ...