... is to empirically investigate whether this policy design has effectively determined a reduction of the intensive margin of the labor supply of employees. Design/methodology/approach The empirical analysis is based on the longitudinal electronic database of Personal Income Tax returns from 2011 to 2017 assembled...

... and Poland, with comparable levels of inequality and background-related earnings premia but very different personal income tax (PIT) design and estimate – at both the mean and the deciles of the earnings distribution – the association between parents' characteristics and children's gross and net earnings...