Married couple work participation and earnings elasticities: evidence from tax data
Married couple work participation and earnings elasticities: evidence from tax data
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已婚夫妇的工作参与度和收入弹性：来自税收数据的证据
DOI：
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发表时间：
2017
期刊：
影响因子：
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通讯作者：
Patricia K. Tong
中科院分区：
文献类型：
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作者：
Emily Y. Lin;Patricia K. Tong
本文使用行政税收面板数据，通过利用税收政策的变化来估计已婚夫妇的工作参与度和收入弹性。个人不仅可以通过或多或少的工作来改变劳动力供应，以应对税收政策的变化，他们还可能改变报告的收入，或者在应税和递延纳税补偿之间转移收入。因此，除了估计标准的广泛和密集的劳动力供应弹性外，我们还按收入类型(工资收入与自雇收入)和薪酬(应税与递延纳税)来检验弹性。我们发现，妻子的工作参与度和收入比丈夫更具弹性。此外，对于丈夫和妻子来说，自雇收入对扣除税后价格的变化比工资收入更敏感，这表明自雇人士比工薪阶层更容易改变他们的工作时间、工作强度和/或报告的收入。最后，我们发现，妻子通过调整雇主提供的退休账户的递延纳税缴款来改变应缴纳当年税的收入数额，从而对收入的税后净价做出反应。
This paper uses administrative tax panel data to estimate work participation and earnings elasticities of married couples by exploiting variation in tax policy. Not only may individuals alter labor supply by working more or less in response to changes in tax policy, they may also alter reported earnings or shift income between taxable and tax-deferred compensation. As a result, in addition to estimating the standard extensive and intensive labor supply elasticities, we also examine elasticities by type of income (wage earnings vs. self-employment earnings) and compensation (taxable vs. tax-deferred). We find that wives have more elastic work participation and earnings than husbands. Furthermore, self-employment income is more responsive to net-of-tax price changes than wage earnings for both husbands and wives, suggesting that it is easier for the self-employed to alter their work hours, work intensity, and/or reported income than wage earners. Finally, we find that wives respond to changes in the net-of-tax price of earnings by altering the amount of earnings subject to current-year taxes through adjustments of tax-deferred contributions to employer-provided retirement accounts.
DOI：
10.1093/qje/qjr013
发表时间：
2011-05-01
期刊：
The quarterly journal of economics
影响因子：
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作者：
Chetty R;Friedman JN;Olsen T;Pistaferri L
通讯作者：
Pistaferri L