Earned Income Tax Credits and Labor Supply: New Evidence from a British Natural Experiment
Earned Income Tax Credits and Labor Supply: New Evidence from a British Natural Experiment
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所得税抵免和劳动力供应：来自英国自然实验的新证据
DOI：
10.17310/ntj.2007.2.03
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发表时间：
2007
影响因子：
1.7
通讯作者：
A. Leigh
中科院分区：
文献类型：
--
作者：
A. Leigh
许多国家正在考虑采用所得税抵免制度，分析不同类型的抵免如何影响劳动力供给和收入是有用的。本文重点介绍了1999年英国税收抵免制度的一项改革，该改革增加了税收抵免的价值，降低了逐步淘汰率。我使用面板数据和个人固定效应，比较了五个群体中的不合理和不合理：所有个人;那些人口统计特征预测他们收入低的人;单身女性;夫妻中的女性;和夫妻中的男性。在15个月的时间里，增加信贷似乎提高了有资格获得信贷的人的劳动参与率、工作时间和收入。
With many countries considering the adoption of a system of earned income tax credits, it is useful to analyze how different types of credits affect labor supply and earnings. This paper focuses on a 1999 reform to the UK tax credit system, which increased the value of the credit and reduced the phaseout rate. Using panel data, with individual fixed effects, I compare eligibles and inéligibles within five groups: all individuals; those whose demographic characteristics predict that they will have low earnings; single women; women in couples; and men in couples. Over a 15-month period, boosting the credit appears to have raised the labor participation rates, hours, and earnings of those who were eligible to receive it.