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Income and Payroll Tax Policy and Labor Supply

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  • Jerry A. Hausman

Abstract

This paper considers both theoretical quest ions and empirical measures of the effects of various policies of income and payroll taxation on labor supply. It emphasizes deadweight loss as the correct criterion of taxation evaluation, rather than merely output effects. Distributional issues are also discussed. Simulations are done for the Kemp-Roth tax reform proposals to calculate both revenue effects and changes in deadweight loss. Deadweight loss calculations are also done for an equal yield progressive linear income tax.

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File URL: http://www.nber.org/papers/w0610.pdf
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Bibliographic Info

Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 0610.

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Date of creation: Dec 1980
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Publication status: published as Hausman, Jerry A. "Income and Payroll Tax Policy and Labor Supply." The Supply Side Effects of Economic Policy, edited by L. Mayer. St. Louis: Centerfor the Study of American Business, 1981.
Handle: RePEc:nbr:nberwo:0610

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  1. Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, Elsevier, vol. 6(1-2), pages 55-75.
  2. Fair, Ray C, 1971. "The Optimal Distribution of Income," The Quarterly Journal of Economics, MIT Press, MIT Press, vol. 85(4), pages 551-79, November.
  3. Michael J. Boskin & Eytan Sheshinski, 1976. "Optimal Income Redistribution When Individual Welfare Depends Upon Relative Income," NBER Working Papers 0144, National Bureau of Economic Research, Inc.
  4. Diamond, P. A. & McFadden, D. L., 1974. "Some uses of the expenditure function in public finance," Journal of Public Economics, Elsevier, Elsevier, vol. 3(1), pages 3-21, February.
  5. Kay, J. A., 1980. "The deadweight loss from a tax system," Journal of Public Economics, Elsevier, Elsevier, vol. 13(1), pages 111-119, February.
  6. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, Wiley Blackwell, vol. 38(114), pages 175-208, April.
  7. Alan J. Auerbach & Harvey S. Rosen, 1980. "Will the Real Excess Burden Please Stand Up? (Or, Seven Measures in Search of a Concept)," NBER Working Papers 0495, National Bureau of Economic Research, Inc.
  8. R. E. Hall, 1970. "Wages, Income and Hours of Work in the U. S. Labor Force," Working papers, Massachusetts Institute of Technology (MIT), Department of Economics 62, Massachusetts Institute of Technology (MIT), Department of Economics.
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