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The Impact of Taxation on Labour Force Participation and Labour Supply

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  • Richard W. Blundell

Abstract

This working paper considers how hours of work and labour force participation are likely to respond to tax reforms. As regards hours of work, the analysis looks at married women and lone parents. Married women constitute a group which responds to incentives, as shown by experimental and sample survey studies. Lone parents, an important fraction of the working age population in some countries, often are subject to special tax and income support provisions and have limited sources of alternative income. A second part of the analysis concerns inflows to and outflows from employment, labour force participation and duration of unemployment as they affect men and women in different age groups and with differing family responsibilities. The analysis is based mainly on the well-documented tax reforms in the United Kingdom. The first part of the paper develops the appropriate methodology for analysing labour supply responses to tax changes and the second part attempts to clarify the magnitude ... L'impact des impôts sur l'activité et l'offre de travail Ce document de travail étudie les effets possibles de la reforme de la fiscalité sur le temps du travail et les taux de participation. En ce qui concerne le temps du travail, l’analyse porte sur les femmes mariées et les parents isolés. Les femmes mariées constitue un groupe dont le comportement est influencé par des incitations ainsi que les études d’expériences et d’échantillonnage l’ont démontré. Dans certains pays les parents isolés forme une fraction importante de la population en age actif et bénéficient souvent de dispositions spéciales d’imposition et de soutien des revenus tout en n’ayant que peu de sources alternatives de revenus. Une deuxième partie de l’analyse considère les entrées et sorties de l’emploi, de la population active ainsi que la durée du chômage pour les hommes et femmes dans différents groupes d’age et de situation familiale. L’étude est fondée sur les réformes de la fiscalité au Royame Uni bien documentées. La première partie du document développe le cadre ...

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File URL: http://dx.doi.org/10.1787/576638686128
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Bibliographic Info

Paper provided by OECD Publishing in its series OECD Jobs Study Working Papers with number 8.

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Date of creation: 1995
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Handle: RePEc:oec:elsaac:8-en

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Cited by:
  1. Stuart Adam, 2005. "Measuring the marginal efficiency cost of redistribution in the UK," IFS Working Papers, Institute for Fiscal Studies W05/14, Institute for Fiscal Studies.
  2. Alexis, PARMENTIER, 2006. "The effects of the marginal tax rate in a matching model with endogenous labor supply," Discussion Papers (ECON - Département des Sciences Economiques), Université catholique de Louvain, Département des Sciences Economiques 2006011, Université catholique de Louvain, Département des Sciences Economiques.
  3. Roed, Knut & Strom, Steinar, 2002. " Progressive Taxes and the Labour Market: Is the Trade-Off between Equality and Efficiency Inevitable?," Journal of Economic Surveys, Wiley Blackwell, Wiley Blackwell, vol. 16(1), pages 77-110, February.
  4. Guyonne Kalb, 1998. "An Australian Model for Labour Supply and Welfare Participation in Two-Adult Households," Discussion Papers, University of New South Wales, Social Policy Research Centre 0082, University of New South Wales, Social Policy Research Centre.
  5. Jon Strand, 2002. "Effects of Progressive Taxes under Decentralized Bargaining and Heterogeneous Labor," International Tax and Public Finance, Springer, Springer, vol. 9(2), pages 195-210, March.
  6. Guillaume Allègre, 2006. "L'emploi au niveau des ménages, 1982-2002 : mesurer la polarisation de l'emploi entre les ménages," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE) 2006-20, Observatoire Francais des Conjonctures Economiques (OFCE).
  7. Aino Salom�ki & Teresa Munzi, 1999. "Net Replacement Rates of the Unemployed. Comparison of various approaches," European Economy - Economic Papers, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission 133, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  8. Guillaume Allegre, 2006. "L’emploi au niveau des ménages, 1982-2002," Sciences Po publications N°2006-20, Sciences Po.
  9. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Nicolaj Verdelin, 2008. "An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics 08-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  10. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2007. "Welfare reform in European countries: a microsimulation analysis," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 117(516), pages 1-44, 01.
  11. Kemmerling, Achim, 2002. "The employment effects of different regimes of welfare state taxation: An empirical analysis of core OECD countries," MPIfG Discussion Paper 02/8, Max Planck Institute for the Study of Societies.
  12. repec:spo:wpecon:info:hdl:2441/921 is not listed on IDEAS
  13. FitzRoy, Felix & Jin, Jim, 2011. "Efficient redistribution: Comparing basic income with unemployment benefit," HWWI Research Papers 107, Hamburg Institute of International Economics (HWWI).

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