@techreport{Frederiksen2001Overtime,
abstract = {Traditionally, labour supply data do not include much information on hours and wages in
secondary job or overtime work. In this paper, we estimate labour supply models based on
survey information on hours and wages in overtime work and second job which is merged to
detailed register information on income taxes, deductions, taxable income etc. We also allow
for the effect of observed fixed costs in main occupation and unobserved fixed costs in
second job, and a ?stigmatization effect? from unemployment. The estimated models follow a
?Hausman-approach?. The results indicate that the labour supply elasticities are highly
sensitive to the inclusion of information on overtime work and secondary job and to the
handling of fixed costs of work. The estimated elasticities are numerically larger when
explicit information on overtime and second job work is taken into account compared to
traditional labour supply models without explicit information on overtime pay and second job
wages. However, when the model allows for stigmatization effects and unobserved fixed
costs of work in second job, the resulting elasticities reduce considerably.},
author = {Anders Frederiksen and Ebbe Krogh Graversen and Nina Smith},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {C13; H24; C21; C24; J22; 330; Labour supply; dual job holding; overtime work; piecewise linear budget constraints; Arbeitsangebot; \"{U}berstunden; Nebent\"{a}tigkeit; Verschuldungsrestriktion; Steuerbelastung; Elastizit\"{a}t; Sch\"{a}tzung; D\"{a}nemark},
language = {eng},
number = {323},
title = {Overtime Work Dual Job Holding and Taxation},
type = {IZA Discussion paper series},
url = {http://hdl.handle.net/10419/21179},
year = {2001}
}
