From: Labour force participation elasticities and the move away from a flat tax: the case of Slovakia

Active | Binary indicator that equals 1 if the person is economically active in the income reference period. |

Employed | Binary indicator that equals 1 if the person is employed in the income reference period. |

Gains to work (logGTW) | Variable defined as annual net wage minus the difference between social benefits if not working and social benefits if working. |

Non-labour income (logNY) | Variable defined as a sum of two components, namely non-labour income of all household members (for example, pensions, income from property, parental allowance, unemployment benefit, dividend payments) and labour income of other members of the household. |

Female | Binary variable that equals 1 if the person is woman, 0 if man. |

Age | Variable indicating the person’s age. |

Years of work experience | Variable representing the person’s work experience in years. |

Education group dummies | 3 binary variables are created based on ISCED classification (EDU: primary [reference cat.], EDU: secondary, EDU: tertiary). If the person belongs to a group according to his highest degree awarded, the corresponding binary variable equals 1, otherwise 0. |

Chronic disease | Binary indicator that equals to 1 if the person reports a chronic/long-standing disease. |

Parent with child under 3 years | Binary indicator that equals to 1 if the person is a parent of a child that is younger than 3 years. |

Parent with child over 3 years | Binary indicator that equals to 1 if the person is a parent of a child that is over 3 years old. |

Student | Binary indicator that equals to 1 if the person is a student, 0 otherwise. |

Pensioner | Binary indicator that equals to 1 if the person is a pensioner, 0 otherwise. |

Working partner | Person has a working partner. |

Married | Binary indicator that equals to 1 if the person is married, 0 otherwise. |

Separated, divorced, or widowed | Binary indicator that equals to 1 if the person is separated, divorced, or widowed, 0 otherwise. |

Degree of urbanization | 3 binary variables are created based on the number of inhabitants of the area where the person resides (dense [reference category], average, sparse). If the person belongs to a group according to the degree of urbanization of his residence, the corresponding dummy variable equals 1, otherwise 0. |

Regional dummies | 8 binary variables are created based on NUTS3 classification (REG: Bratislava [reference cat.], REG: Trnava, REG: Trencin, REG: Nitra, REG: Zilina, REG: Banska Bystrica, REG: Presov, REG: Kosice). If the person belongs to a group, the corresponding binary variable equals 1, otherwise 0. |