Financial incentives and earnings of disability insurance recipients: Evidence from a notch design

Most countries reduce disability insurance (DI ) benefits for beneficiaries earning above a specified threshold. Such an earnings threshold generates a discontinuous increase in tax liability-a notch-and creates an incentive to keep earnings below the threshold. Exploiting such a notch in Austria, w...

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Bibliographic Details
Main Authors: Ruh, P. (Author), Staubli, S. (Author)
Format: Article
Language:English
Published: American Economic Association 2019
Online Access:View Fulltext in Publisher