全球智库信息集成服务系统(G2TT): Family Labor Supply With Taxes

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w1271
来源ID	Working Paper 1271
	Family Labor Supply With Taxes
	Jerry A. Hausman; Paul Ruud
发表日期	1984-02-01
出版年	1984
语种	英语
摘要	Over the period 1960 - 1983 the proportion of federal tax revenue raised by taxation of labor supply has risen from 57-77 percent. In this paper, we specify and estimate a model of family labor supply which treats both federal and state taxation. Husbands and wives labor supply are treated jointly rather than in aseparate manner as in previous research. A method to calculate the virtual wage for nonworking spouses is used within a utility maximizing framework to treat correctly the joint family labor supply decision. Joint family efforts are found to be important. The efficiency cost (deadweight loss) of labor taxation is estimated to be 29.6% of tax revenue raised. The effect of the new 10% deduction to ease the marriage tax for working spouses leads to a prediction of 3.8% increase in wives labor supply and a .9% decrease in husbands labor supply.Overall taxes paid are predicted to decrease by 3.4%.
URL	https://www.nber.org/papers/w1271
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/558498
推荐引用方式 GB/T 7714	Jerry A. Hausman,Paul Ruud. Family Labor Supply With Taxes. 1984.