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Offre de travail et fiscalité : une revue de la littérature

Listed author(s):
  • Richard Blundell

[ger] Arbeitsangebot und Steuerpolitik: ein Überblick über die Fachliteratur, von Richard Blundell. In diesem Überblick über die Fachliteratur wird die Bedeutung aufgezeigt, die dem Verhalten des Arbeitsangebotes bei der wirtschaf tlichen Bewertung der Steuerreformen zukommt. Anhand der umfassenden Reformen, die in Großbritannien in den achtziger Jahren durchgeführt wurden, läßt sich die Reaktion der verschiedenen Wirtschaftssubjekte analysieren. Das Verhalten der verheirateten Frauen weist die größte Reagibilität gegenüber steuerrechtlichen Veränderungen auf . Daneben gibt es allerdings noch bestimmte andere Gruppen, die sich ebenfalls durch spürbare Schwankungen des Familieneinkommens und beträchtliche marginale Einkommensänderungen auszeichnen. Manche Reformen veranlassen diejenigen, die bereits über eine Beschaftigung verfugen, noch mehr zu arbeiten, während andere einen Anreiz für die Teilnahme am Arbeitsmarkt darstellen. [spa] Oferta laboral y fiscalidad : análisis de la literatura, por Richard Blundell. En el presente análisis de la literatura existente acerca de este tema se pone de relieve la importancia del comportamiento de oferta laboral para la evaluación économica de las reformas fiscales. Las importantes medidas adoptadas en Gran Bretaña durante los años ochenta fjermiten evaluar las reacciones de los agentes. El comportamiento de las mujeres casadas es aquel más sensible a las modificaciones de a fiscalidad, pero determinados gmpos se caracterizan también por variaciones sensibles de sus ingresos familiares y por importantes modificaciones marginales de sus ingresos. Algunas reformas incitan a las personas que ya tienen un empleo a trabajar más, mientras que otras están destinadas a fomentar la participación en el mercado del trabajo. [fre] Offre de travail et fiscalité : une revue de la littérature, par Richard Blundell. Cette revue de la littérature met en évidence l'importance du comportement d'offre de travail dans l'évaluation économique des réformes fiscales. Les importantes mesures prises au Royaume-Uni au cours des années quatre-vingt permettent d'évaluer les réactions des agents. Le comportement des femmes mariées est le plus sensible aux modifications de la fiscalité, mais certains groupes sont également caractérisés par des variations sensibles du revenu familial et par des modifications marginales importantes du revenu. Certaines réformes incitent ceux qui disposent déjà d'un emploi à travailler plus, tandis que d'autres encouragent la participation au marché du travail. [eng] Labour Supply and Taxation: A Survey, by Richard Blundell. This review shows how important the behaviour of the labour supply is in the economic evaluation of tax reforms. An evaluation of agents' reactions can be made by looking at the radical measures taken by the United Kingdom in the 1980s. The behaviour of married women is most sensitive to changes in taxation. However, several other groups are also marked by considerable variations in family income and by sizeable marginal changes in income. Certain reforms encourage those already in employment to work longer hours, while others prompt participation in the job market.

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Article provided by Programme National Persée in its journal Économie & prévision.

Volume (Year): 108 (1993)
Issue (Month): 2 ()
Pages: 1-18

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Handle: RePEc:prs:ecoprv:ecop_0249-4744_1993_num_108_2_5604
Note: DOI:10.3406/ecop.1993.5604
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References listed on IDEAS
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  1. Hausman, Jerry A, 1985. "The Econometrics of Nonlinear Budget Sets," Econometrica, Econometric Society, vol. 53(6), pages 1255-1282, November.
  2. Jerry A. Hausman, 1980. "The effect of wages, taxes, and fixed costs on women's labor force participation," NBER Chapters,in: Econometric Studies in Public Finance, pages 161-194 National Bureau of Economic Research, Inc.
  3. Blomquist, Soren, 1996. "Estimation methods for male labor supply functions How to take account of nonlinear taxes," Journal of Econometrics, Elsevier, vol. 70(2), pages 383-405, February.
  4. Richard Dorsett & Christopher Heady, 1991. "The take-up of means-tested benefits by working families with children," Fiscal Studies, Institute for Fiscal Studies, vol. 12(4), pages 22-32, November.
  5. Cogan, John F, 1981. "Fixed Costs and Labor Supply," Econometrica, Econometric Society, vol. 49(4), pages 945-963, June.
  6. Arrufat, Jose Luis & Zabalza, Antonio, 1986. "Female Labor Supply with Taxation, Random Preferences, and Optimization Errors," Econometrica, Econometric Society, vol. 54(1), pages 47-63, January.
  7. Lazear, Edward P, 1983. "A Competitive Theory of Monopoly Unionism," American Economic Review, American Economic Association, vol. 73(4), pages 631-643, September.
  8. Blundell, Richard & Ham, John & Meghir, Costas, 1987. "Unemployment and Female Labour Supply," Economic Journal, Royal Economic Society, vol. 97(388a), pages 44-64, Supplemen.
  9. Barry Bosworth & Gary Burtless, 1992. "Effects of Tax Reform on Labor Supply, Investment, and Saving," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 3-25, Winter.
  10. Mroz, Thomas A, 1987. "The Sensitivity of an Empirical Model of Married Women's Hours of Work to Economic and Statistical Assumptions," Econometrica, Econometric Society, vol. 55(4), pages 765-799, July.
  11. Zvi Eckstein & Kenneth I. Wolpin, 1989. "Dynamic Labour Force Participation of Married Women and Endogenous Work Experience," Review of Economic Studies, Oxford University Press, vol. 56(3), pages 375-390.
  12. Andrew Dilnot & Alan Duncan, 1992. "Lone mothers, family credit and paid work," Fiscal Studies, Institute for Fiscal Studies, vol. 13(1), pages 1-21, February.
  13. Bover, Olympia, 1989. "Estimating Intertemporal Labour Supply Elasticities Using Structural Models," Economic Journal, Royal Economic Society, vol. 99(398), pages 1026-1039, December.
  14. Blundell, Richard & Duncan, Alan & Meghir, Costas, 1992. "Taxation in Empirical Labour Supply Models: Lone Mothers in the UK," Economic Journal, Royal Economic Society, vol. 102(411), pages 265-278, March.
  15. Jenkins, Stephen P, 1992. "Lone Mothers' Employment and Full-Time Work Probabilities," Economic Journal, Royal Economic Society, vol. 102(411), pages 310-320, March.
  16. Flood, Lennart & MaCurdy, Thomas, 1992. "Work disincentive effects of taxes: An empirical analysis of Swedish men," Carnegie-Rochester Conference Series on Public Policy, Elsevier, vol. 37(1), pages 239-277, December.
  17. François Bourguignon & Thierry Magnac, 1990. "Labor Supply and Taxation in France," Journal of Human Resources, University of Wisconsin Press, vol. 25(3), pages 358-389.
  18. Thomas MaCurdy & David Green & Harry Paarsch, 1990. "Assessing Empirical Approaches for Analyzing Taxes and Labor Supply," Journal of Human Resources, University of Wisconsin Press, vol. 25(3), pages 415-490.
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