Claus Thustrup Kreiner

TL;DR: In this article, a tax enforcement field experiment in Denmark was conducted, where half of the tax filers were randomly selected to be thoroughly audited, while the rest were deliberately not audited.

TL;DR: In this paper, the effects of increasing traditional welfare to introducing in-work benefits in the 15 pre-enlargement countries of the European Union were compared, using a labour supply model encompassing responses to taxes and transfers along both the intensive and extensive margins.

TL;DR: This paper extended the theory and measurement of the marginal cost of public funds (MCF) to account for labor force participation responses and showed numerically that the implications for MCF tend to be substantial.

TL;DR: In this article, the authors extend the theory and measurement of the marginal cost of public funds (MCF) to account for labour force participation responses, and find that extensive responses have very important effects on MCF, especially in the Scandinavian and the Central/Northern Continental European countries where participation tax rates are very high at the bottom of the distribution resulting from generous out-of-work benefits along with high tax rates on workers.

TL;DR: In this article, the authors consider fully general joint income tax systems and show that negative jointness is optimal when the primary earner makes only a binary work decision (work or not work).