Recent Marginal Labor Income Tax Rate Changes by Skill and Marital Status
Recent Marginal Labor Income Tax Rate Changes by Skill and Marital Status
复制标题
最近按技能和婚姻状况划分的边际劳动所得税率变化
DOI：
--
复制
发表时间：
2012
期刊：
影响因子：
--
通讯作者：
C. Mulligan
中科院分区：
文献类型：
--
作者：
C. Mulligan
本文计算了作为技能和婚姻状况函数的整体安全网的法定边际劳动所得税率的月度时间序列。2007年至2009年期间，所有群体的边际税率都大幅提高，未婚户主的边际税率也大幅提高。激励变化和技能之间的关系因婚姻状况而异。失业保险和相关的扩张有助于按技能的模式，而食品券的扩张有助于按婚姻状况的模式。值得注意的是，人均工作时间的群体变化与激励变化的法定措施相一致。
This paper calculates monthly time series for the overall safety net’s statutory marginal labor income tax rate as a function of skill and marital status. Marginal tax rates increased significantly for all groups between 2007 and 2009, and dramatically so for unmarried household heads. The relationship between incentive changes and skill varies by marital status. Unemployment insurance and related expansions contribute to the patterns by skill while food stamp expansions contribute to the patterns by marital status. Remarkably, group changes in hours worked per capita line up with the statutory measures of incentive changes.