Association for Public Policy Analysis & Management

This project examines how minimum wage policies affect the distributions of earnings, tax filing and other tax and labor market outcomes. Using population-level administrative tax data, the empirical analysis develops a quasi-experimental research design based on policy variation in state and federal minimum wages from 2001 through 2014. The research design permits an examination of differences across earnings levels and industries that are differentially affected by minimum wage policies. The results indicate important policy impacts that are relevant for federal income tax policy.