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Skattereformer: Dynamiske effekter og fordelingskonsekvenser

Author

Listed:
  • Frederiksen, Anders

    (Department of Economics, Aarhus School of Business)

  • Hansen, Jan V.

    (Det Økonomiske Råds Sekretariat)

Abstract

We introduce the Hausman method for estimation of labour supply and present some recent quantitative studies of Danish labour supply based on this approach. The preferred model is used for simulating labour supply and distributional impact of alternative tax reforms which reduce the tax burden on wage income in different income ranges. Despite the relatively small labour supply elasticities, some of the experiments are almost self-financed, but the general picture is that rates of self-financing are modest. It turns out that the choice of tax reform is important when considering inequality issues.

Suggested Citation

  • Frederiksen, Anders & Hansen, Jan V., 2002. "Skattereformer: Dynamiske effekter og fordelingskonsekvenser," Working Papers 02-4, University of Aarhus, Aarhus School of Business, Department of Economics.
    • Handle: RePEc:hhs:aareco:2002_004
    Note: Published in: Nationaløkonomisk tidsskrift, 2002, 2
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    Keywords

    Labour; supply;

    JEL classification:

    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

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