TY  - JOUR
AU  - Mulligan, Casey B
TI  - Recent Marginal Labor Income Tax Rate Changes by Skill and Marital Status
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 18426
PY  - 2012
Y2  - September 2012
DO  - 10.3386/w18426
UR  - http://www.nber.org/papers/w18426
L1  - http://www.nber.org/papers/w18426.pdf
N1  - Author contact info:
Casey B. Mulligan
University of Chicago
Department of Economics
1126 East 59th Street
Chicago, IL  60637
Tel: 773/702-9017
Fax: 773/702-8490
E-Mail: c-mulligan@uchicago.edu
M1  - published as Casey B. Mulligan. "Recent Marginal Labor Income Tax Rate Changes by Skill and Marital Status," in Jeffrey R. Brown, editor, "Tax Policy and the Economy, Volume 27" University of Chicago Press (2013)

AB  - This paper calculates monthly time series for the overall safety net's statutory marginal labor income tax rate as a function of skill and marital status.  Marginal tax rates increased significantly for all groups between 2007 and 2009, and dramatically so for unmarried household heads.  The relationship between incentive changes and skill varies by marital status.  Unemployment insurance and related expansions contribute to the patterns by skill while food stamp expansions contribute to the patterns by marital status.  Remarkably, group changes in hours worked per capita line up with the statutory measures of incentive changes.
ER  -