Tim Bayer
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timbayerecon.bsky.social
Tim Bayer
@timbayerecon.bsky.social
69 followers 120 following 0 posts
Just happily started at University of Potsdam, Chair of Empirical Economics. About to finish my PhD at University of Gothenburg.
Working on all these curious effects of taxation.

https://timbayerecon.github.io
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Reposted by Tim Bayer
maxpichl.bsky.social
Wir müssen nicht drüber reden, was rechtlich geht und was nicht: Jeder, der Familie hat fände es wohl schrecklich seine Kinder, Eltern für 2, 4, 6 oder 8 Jahre nicht zu sehen. Das solche Argumente gar nichts mehr zählen, ist Ausdruck einer Gesellschaft, die Empathie verloren hat. #Familiennachzug
June 27, 2025 at 3:56 PM
Reposted by Tim Bayer
fsteiner.bsky.social
Es ist schlicht hochgradig unanständig, wie mit jenen Afghanen politisch umgegangen wird, die Deutschland in Afghanistan geholfen haben und im Zuge von Aufnahmeprogrammen herkommen dürfen. Gegebene Zusagen sind einzuhalten, Ende der Diskussion.
April 23, 2025 at 7:24 AM
Reposted by Tim Bayer
jakobwegmann.bsky.social
Hello #EconSky!

📢Excited to share my #JMP 📢

It provides a missing piece to understand how people react to income taxation.

Tldr: By changing tax pre-payments governments can - with almost no costs - increase perceived work incentives of secondary earners and reduce the gender gap.

Thread below👇🧵
To collect income taxes, almost all countries require employers to withhold monthly tax prepayments which are then fully credited against the final income tax liabilities of their employees. Despite being a fundamental component of income taxation systems worldwide, the impact of these withholding taxes on labor supply is poorly understood. We investigate their importance in the context of married couples in Germany where the withholding tax liability can be redistributed between spouses. We exploit a reform that reduced the withholding tax for some married women more than for others, while inducing no differences in income taxes. Using administrative data for the full population of German taxpayers, we estimate an elasticity of labor income with respect to the withholding tax eight years after the reform of 0.14. Additional evidence from a self-conducted survey suggests imperfect understanding of the tax system and limited pooling of resources within the household as the main mechanisms. As the majority of couples shift parts of the withholding tax liability from the husband to the wife, our results suggest that the increased withholding tax liability of married women contributes to their low labor supply. This highlights the need for governments to be aware of the distortion of labor supply incentives when the design of withholding taxes does not match actual income tax incentives.
November 23, 2024 at 3:55 PM