EFFECT OF TAXATION ON LABOR SUPPLY - EVALUATING THE GARY NEGATIVE INCOME-TAX EXPERIMENT
EFFECT OF TAXATION ON LABOR SUPPLY - EVALUATING THE GARY NEGATIVE INCOME-TAX EXPERIMENT
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DOI：
10.1086/260730
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发表时间：
1978-01-01
影响因子：
8.2
通讯作者：
HAUSMAN, JA
中科院分区：
文献类型：
--
作者：
BURTLESS, G;HAUSMAN, JA
劳动力供给模型制定明确考虑非线性的预算设置，因为净税后工资取决于工作时间。这些非线性可能会导致一个凸的预算集由于累进边际税率的影响，或者他们可能会导致一个非凸的预算集由于政府转移支付计划，如AFDC或负所得税的影响。非线性影响了边际工资和个人所面临的"虚拟"非劳动收入。该模型估计的样本的黄金年龄男性从加里负所得税实验。
A model of labor supply is formulated which takes explicit account of nonlinearities in the budget set which arise because the net, after-tax wage depends on hours worked. These nonlinearities may lead to a convex budget set due to the effect of progressive marginal tax rates, or they may lead to a nonconvex budget set due to the effect of government transfer programs such as AFDC or a negative income tax. The nonlinearities affect both the marginal wage and the "virtual" nonlabor income which the individual faces. The model is estimated on a sample of prime-age males from the Gary negative income tax experiment.