The Effects of Progressive Taxation on Labor Supply when Hours and Wages Are Jointly Determined

被引：0

作者：

Aaronson, Daniel ^{[1
]}

French, Eric ^{[1
]}

机构：

[1] Fed Reserve Bank Chicago, Chicago, IL 60604 USA

来源：

JOURNAL OF HUMAN RESOURCES | 2009年 / 44卷 / 02期

关键词：

LIFE-CYCLE; INTERTEMPORAL SUBSTITUTION; COMMODITY DEMANDS; TAXABLE INCOME; TAX-REFORM; FULL-TIME; MODEL; ELASTICITIES; EMPLOYMENT; OFFERS;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper extends a standard intertemporal labor supply model to account for progressive taxation as well as the joint determination of hourly wages and hours worked. We show that these two factors can have implications for both estimating labor supply elasticities as well as for using these elasticities in tax analysis. Failure to account for wage-hours ties and progressive taxation may cause the hours response to marginal tax rate changes to be understated by 5 to 30 percent for men.

引用

页码：386 / 408

页数：23

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