IDEAS home Printed from https://ideas.repec.org/r/uwp/jhriss/v25y1990i3p491-516.html
   My bibliography  Save this item

The Effect of Income Taxation on Labor Supply in the United States

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2007. "Welfare reform in European countries: a microsimulation analysis," Economic Journal, Royal Economic Society, vol. 117(516), pages 1-44, January.
  2. Olivier Bargain & Andreas Peichl, 2016. "Own-wage labor supply elasticities: variation across time and estimation methods," IZA Journal of Labor Economics, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 5(1), pages 1-31, December.
  3. Chang Woon Nam & Christoph Zeiner, 2015. "Effects of Bracket Creep and Tax Reform on Average Personal Income Tax Burden in Germany," CESifo Working Paper Series 5626, CESifo.
  4. Kyoo-il Kim & José Carlos Rodríguez-Pueblita, 2005. "Are Married Women Secondary Workers? The Evolution of Married Women's Labor Supply in the U.S. from 1983 to 2000: Working Paper 2005-11," Working Papers 17570, Congressional Budget Office.
  5. Blundell, Richard & Macurdy, Thomas, 1999. "Labor supply: A review of alternative approaches," Handbook of Labor Economics, in: O. Ashenfelter & D. Card (ed.),Handbook of Labor Economics, edition 1, volume 3, chapter 27, pages 1559-1695, Elsevier.
  6. Rolf Aaberge & Ugo Colombino, 2014. "Labour Supply Models," Contributions to Economic Analysis, in: Cathal O’Donoghue (ed.), Handbook of Microsimulation Modelling, volume 127, pages 167-221, Emerald Publishing Ltd.
  7. Atallah, Gamal, 1998. "Les impôts sur le revenu et l’offre de travail des femmes mariées : une revue de la littérature," L'Actualité Economique, Société Canadienne de Science Economique, vol. 74(1), pages 95-128, mars.
  8. Fuest Clemens & Peichl Andreas, 2008. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," Review of Economics, De Gruyter, vol. 59(2), pages 94-113, August.
  9. Gravelle, Jane G., 1995. "Behavioral Feedback Effects and the Revenue-Estimating Process," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(3), pages 463-477, September.
  10. Martin Feldstein, 1995. "Behavioral Responses to Tax Rates: Evidence from TRA86," NBER Working Papers 5000, National Bureau of Economic Research, Inc.
  11. Hertweck Matthias Sebastian, 2013. "Strategic wage bargaining, labor market volatility, and persistence," The B.E. Journal of Macroeconomics, De Gruyter, vol. 13(1), pages 1-27, October.
  12. Gan, Li & Ju, Gaosheng & Zhu, Xi, 2015. "Nonparametric estimation of structural labor supply and exact welfare change under nonconvex piecewise-linear budget sets," Journal of Econometrics, Elsevier, vol. 188(2), pages 526-544.
  13. Carlin, Paul S. & Flood, Lennart, 1997. "Do children affect the labor supply of Swedish men? Time diary vs. survey data," Labour Economics, Elsevier, vol. 4(2), pages 167-183, June.
  14. Alberto F. Alesina & Edward L. Glaeser & Bruce Sacerdote, 2006. "Work and Leisure in the U.S. and Europe: Why So Different?," NBER Chapters, in: NBER Macroeconomics Annual 2005, Volume 20, pages 1-100, National Bureau of Economic Research, Inc.
  15. Olivier Bargain & Andreas Peichl, 2013. "Steady-State Labor Supply Elasticities: An International Comparison," AMSE Working Papers 1322, Aix-Marseille School of Economics, France.
  16. Matteo Picchio & Giacomo Valletta, 2018. "A welfare evaluation of the 1986 tax reform for married couples in the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 757-807, June.
  17. Nada Eissa & Hilary W. Hoynes, 2006. "Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply," NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 73-110, National Bureau of Economic Research, Inc.
  18. Eissa, Nada & Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup, 2008. "Evaluation of four tax reforms in the United States: Labor supply and welfare effects for single mothers," Journal of Public Economics, Elsevier, vol. 92(3-4), pages 795-816, April.
  19. Barthold, Thomas A. & Koerner, Thomas & Navratil, John F., 1998. "Effective Marginal Tax Rates Under the Federal Individual Income Tax: Death by One Thousand Pin Pricks?," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(3), pages 553-564, September.
  20. Barthold, Thomas A. & Koerner, Thomas & Navratil, John F., 1998. "Effective Marginal Tax Rates Under the Federal Individual Income Tax: Death by One Thousand Pin Pricks?," National Tax Journal, National Tax Association, vol. 51(n. 3), pages 553-64, September.
  21. Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2008. "Taxation, Aggregates and the Household," CEPR Discussion Papers 6702, C.E.P.R. Discussion Papers.
  22. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June.
  23. van Oers, H. & de Mooij, R.A. & Graafland, J.J. & Boone, J., 2000. "An earned income tax credit in the Netherlands : Simulations with the mimic model," Other publications TiSEM 09697d20-0f5c-4bc2-a625-6, Tilburg University, School of Economics and Management.
  24. Michael P. Keane, 2011. "Labor Supply and Taxes: A Survey," Journal of Economic Literature, American Economic Association, vol. 49(4), pages 961-1075, December.
  25. Kubik, Jeffrey D., 2004. "The incidence of personal income taxation: evidence from the tax reform act of 1986," Journal of Public Economics, Elsevier, vol. 88(7-8), pages 1567-1588, July.
  26. Claudio A., Agostini & Javiera, Selman & Marcela, Perticará, 2013. "Una propuesta de crédito tributario al ingreso para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(129), pages 49-104.
  27. TillNikolka, 2016. "Taxation and Female Labor Supply in OECD Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(02), pages 55-58, July.
  28. Alpert, Abby & Powell, David, 2014. "Estimating Intensive and Extensive Tax Responsiveness: Do Older Workers Respond to Income Taxes?," Working Papers 987-1, RAND Corporation.
  29. Heim, Bradley T. & Meyer, Bruce D., 2004. "Work costs and nonconvex preferences in the estimation of labor supply models," Journal of Public Economics, Elsevier, vol. 88(11), pages 2323-2338, September.
  30. Julie L. Hotchkiss & Robert E. Moore & Fernando Rios-Avila, 2014. "Assessing the Welfare Impact of Tax Reform: A Case Study of the 2001 U.S. Tax Cut," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 60(2), pages 404-404, June.
  31. Jaume Garcia & María J. Suárez, 2001. "Female labour supply in Spain: The importance of behavioural assumptions and unobserved heterogeneity specification," Economics Working Papers 542, Department of Economics and Business, Universitat Pompeu Fabra.
  32. Hotchkiss, Julie L. & Moore, Robert E. & Rios-Avila, Fernando, 2020. "Cost of policy choices: A microsimulation analysis of the impact on family welfare of unemployment and price changes," Journal of Macroeconomics, Elsevier, vol. 63(C).
  33. Loeffler, Max & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian & Sommer, Eric, 2014. "Documentation IZA?MOD v3.0: The IZA Policy Simulation Model," IZA Discussion Papers 8553, Institute of Labor Economics (IZA).
  34. Cuesta, J.D. & Ponce, J. & León, M., 2004. "Simulating progressive social transfers : gas subsidies and solidarity bonds in Ecuador," ISS Working Papers - General Series 19155, International Institute of Social Studies of Erasmus University Rotterdam (ISS), The Hague.
  35. John Connor, 2007. "Woe for the Working Classes," Challenge, Taylor & Francis Journals, vol. 50(2), pages 20-38.
  36. N. Eissa & H. W. Hoynes, "undated". "The Earned Income Tax Credit and the Labor Supply of Married Couples," Institute for Research on Poverty Discussion Papers 1194-99, University of Wisconsin Institute for Research on Poverty.
  37. Claudio Agostini & Javiera Selman & Marcela Perticara, 2012. "Una Propuesta de Crédito Tributario al Ingreso para Chile," ILADES-UAH Working Papers inv282, Universidad Alberto Hurtado/School of Economics and Business.
  38. Anil Kumar & Che-Yuan Liang, 2015. "Declining female labor supply elasticities in the U.S. and implications for tax policy: evidence from panel data," Working Papers 1501, Federal Reserve Bank of Dallas.
  39. Heinz Handler & Andreas Knabe & Bertrand Koebel & Margit Schratzenstaller & Sven Wehke, 2005. "The Impact of Public Budgets on Overall Productivity Growth," WIFO Working Papers 255, WIFO.
  40. Till Nikolka, 2016. "Taxation and Female Labor Supply in OECD Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(2), pages 55-58, 07.
  41. Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup, 2006. "The marginal cost of public funds: Hours of work versus labor force participation," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1955-1973, November.
  42. Schaefer, Thilo & Peichl, Andreas & Fuest, Clemens, 2007. "Is a Flat Tax politically feasible in a grown-up Welfare State?," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-6, University of Cologne, FiFo Institute for Public Economics.
  43. Anil Kumar, 2016. "Lifecycle-consistent female labor supply with nonlinear taxes: evidence from unobserved effects panel data models with censoring, selection and endogeneity," Review of Economics of the Household, Springer, vol. 14(1), pages 207-229, March.
  44. John E. Golob, 1996. "How would a flat tax affect small businesses?," Economic Review, Federal Reserve Bank of Kansas City, vol. 81(Q III), pages 5-19.
  45. Julie L. Hotchkiss & Robert E. Moore & Fernando Rios-Avila, 2017. "Family Welfare and the Cost of Unemployment," FRB Atlanta Working Paper 2017-7, Federal Reserve Bank of Atlanta, revised 01 Jul 2019.
  46. Hanson, Kenneth & Golan, Elise H. & Vogel, Stephen J. & Olmsted, Jennifer, 2002. "Tracing The Impacts Of Food Assistance Programs On Agriculture And Consumers: A Computable General Equilibrium Model," Food Assistance and Nutrition Research Reports 33831, United States Department of Agriculture, Economic Research Service.
  47. Agnieszka Gehringer & Stephan Klasen, 2017. "Labor Force Participation of Women in the EU – What Role do Family Policies Play?," LABOUR, CEIS, vol. 31(1), pages 15-42, March.
  48. Olivier Bargain & Kristian Orsini & Andreas Peichl, 2012. "Comparing Labor Supply Elasticities in Europe and the US: New Results," SOEPpapers on Multidisciplinary Panel Data Research 525, DIW Berlin, The German Socio-Economic Panel (SOEP).
  49. Michiel Evers & Ruud A. De Mooij & Daniel J. Van Vuuren, 2005. "What Explains the Variation in Estimates of Labour Supply Elasticities?," CESifo Working Paper Series 1633, CESifo.
  50. Keane, Michael, 2010. "The Tax-Transfer System and Labour Supply," MPRA Paper 55167, University Library of Munich, Germany.
  51. Hee†Seung Yang, 2018. "Social Security Dependent Benefits, Net Payroll Tax, And Married Women'S Labor Supply," Contemporary Economic Policy, Western Economic Association International, vol. 36(2), pages 381-393, April.
  52. Margit Schratzenstaller, 2007. "WIFO-Weißbuch: Wachstumsimpulse durch die öffentliche Hand," WIFO Monatsberichte (monthly reports), WIFO, vol. 80(6), pages 509-526, June.
  53. Michiel Evers & Ruud Mooij & Daniel Vuuren, 2008. "The Wage Elasticity of Labour Supply: A Synthesis of Empirical Estimates," De Economist, Springer, vol. 156(1), pages 25-43, March.
  54. Robert Gagné & Jean-François Nadeau & François Vaillancourt, 2000. "Taxpayers' Response to Tax Rate Changes: A Canadian Panel Study," CIRANO Working Papers 2000s-59, CIRANO.
  55. Bargain, Olivier & Peichl, Andreas, 2013. "Steady-state labor supply elasticities: A survey," ZEW Discussion Papers 13-084, ZEW - Leibniz Centre for European Economic Research.
  56. Nada Eissa, 1995. "Taxation and Labor Supply of Married Women: The Tax Reform Act of 1986 as a Natural Experiment," NBER Working Papers 5023, National Bureau of Economic Research, Inc.
  57. Claudio A Agostini & Marcela Perticara & Javiera Selman, 2014. "An Earned Income Tax Proposal for Chile," Working Papers wp_037, Adolfo Ibáñez University, School of Government.
  58. Lee, Woojin & Roemer, John E., 2006. "Racism and redistribution in the United States: A solution to the problem of American exceptionalism," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1027-1052, August.
  59. James Alm & Stacy Dickert-Conlin & Leslie A. Whittington, 1999. "Policy Watch: The Marriage Penalty," Journal of Economic Perspectives, American Economic Association, vol. 13(3), pages 193-204, Summer.
  60. Serocki, James S. & Murphy, Kevin J., 2009. "An analysis of the medical expense deduction under the U.S. income tax system," The Quarterly Review of Economics and Finance, Elsevier, vol. 49(2), pages 343-356, May.
  61. Gagné, Robert & Nadeau, Jean-François & Vaillancourt, François, 2004. "Réactions des contribuables aux variations des taux marginaux d’impôt : une étude portant sur des données de panel au Canada," L'Actualité Economique, Société Canadienne de Science Economique, vol. 80(2), pages 383-404, Juin-Sept.
  62. Feldstein, Martin, 1995. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act," Journal of Political Economy, University of Chicago Press, vol. 103(3), pages 551-572, June.
  63. Gravelle, Jane G., 1995. "Behavioral Feedback Effects and the Revenue-Estimating Process," National Tax Journal, National Tax Association, vol. 48(3), pages 463-77, September.
  64. Hans G. Bloemen & Arie Kapteyn, 2008. "The estimation of utility-consistent labor supply models by means of simulated scores," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 23(4), pages 395-422.
  65. Olivier Bargain & Kristian Orsini & Andreas Peichl, 2014. "Comparing Labor Supply Elasticities in Europe and the United States: New Results," Journal of Human Resources, University of Wisconsin Press, vol. 49(3), pages 723-838.
  66. Anil Kumar, 2012. "Nonparametric estimation of the impact of taxes on female labor supply," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 27(3), pages 415-439, April.
  67. Olivier Bontout, 2000. "L'Earned Income Tax Credit, un crédit d'impôt ciblé sur les foyers de salariés modestes aux États-Unis," Économie et Statistique, Programme National Persée, vol. 335(1), pages 27-46.
  68. Pablo Serra, 1998. "El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura," Working Papers Central Bank of Chile 39, Central Bank of Chile.
  69. Bradley T. Heim, 2009. "Structural Estimation of Family Labor Supply with Taxes: Estimating a Continuous Hours Model Using a Direct Utility Specification," Journal of Human Resources, University of Wisconsin Press, vol. 44(2).
  70. Martin Feldstein & Daniel R. Feenberg, 1996. "The Taxation of Two-Earner Families," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 39-75, National Bureau of Economic Research, Inc.
  71. Castex, Gonzalo & Dechter, Evgenia, 2018. "A model of labor supply, fixed costs and work schedules," Journal of Monetary Economics, Elsevier, vol. 95(C), pages 32-48.
  72. Panos Hatzipanayotou & Michael Michael, 1995. "Tariffs, quotas, and voluntary export restraints with endogenous labor supply," Journal of Economics, Springer, vol. 62(2), pages 185-201, June.
  73. Olivier Bargain & Kristian Orsini & Andreas Peichl, 2014. "Comparing Labor Supply Elasticities in Europe and the United States: New Results," Journal of Human Resources, University of Wisconsin Press, vol. 49(3), pages 723-838.
  74. John Baffoe-Bonnie, 2001. "The Impact of Income Taxation on the Labor Supply of Part-time and Full-time Workers," International Review of Applied Economics, Taylor & Francis Journals, vol. 15(1), pages 107-128.
  75. Engen, Eric M. & Skinner, Jonathan, 1996. "Taxation and Economic Growth," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(4), pages 617-642, December.
  76. Sergei Soares & Fernando Gaiger Silveira & Claudio Hamilton dos Santos & Fábio Monteiro Vaz & André Luis Souza, 2009. "O Potencial Distributivo do Imposto de Rendapessoa Física (IRPF)," Discussion Papers 1433, Instituto de Pesquisa Econômica Aplicada - IPEA.
  77. Saez, Emmanuel, 2003. "The effect of marginal tax rates on income: a panel study of 'bracket creep'," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1231-1258, May.
  78. Stuart Adam, 2005. "Measuring the marginal efficiency cost of redistribution in the UK," IFS Working Papers W05/14, Institute for Fiscal Studies.
  79. Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2012. "Taxation and Household Labour Supply," Review of Economic Studies, Oxford University Press, vol. 79(3), pages 1113-1149.
  80. Williamson, James M. & Durst, Ron L. & Farrigan, Tracey L., 2013. "The Potential Impact of Tax Reform on Farm Businesses and Rural Households," Economic Information Bulletin 145318, United States Department of Agriculture, Economic Research Service.
  81. Peter Lindert, 2003. "Why The Welfare State Looks Like a Free Lunch," Working Papers 59, University of California, Davis, Department of Economics.
  82. Daniels, Joseph P. & VanHoose, David D., 2009. "Openness, income-tax progressivity, and inflation," Journal of Macroeconomics, Elsevier, vol. 31(3), pages 485-491, September.
  83. Robert McClelland & Shannon Mok, 2012. "A Review of Recent Research on Labor Supply Elasticities: Working Paper 2012-12," Working Papers 43675, Congressional Budget Office.
  84. 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.
  85. Stacy Dickert & Scott Houser & John Karl Scholz, 1995. "The Earned Income Tax Credit and Transfer Programs: A Study of Labor Market and Program Participation," NBER Chapters, in: Tax Policy and the Economy, Volume 9, pages 1-50, National Bureau of Economic Research, Inc.
  86. Peichl, Andreas & Schneider, Hilmar & Siegloch, Sebastian, 2010. "Documentation IZA?MOD: The IZA Policy SImulation MODel," IZA Discussion Papers 4865, Institute of Labor Economics (IZA).
  87. Julie L. Hotchkiss & Robert E. Moore & Fernando Rios-Avila & Melissa R. Trussell, 2014. "Changes in family welfare from 1994 to 2012: a tale of two decades," FRB Atlanta Working Paper 2014-26, Federal Reserve Bank of Atlanta.
  88. Akinori Tomohara & Ho Lee, 2007. "Did State Children’s Health Insurance Program Affect Married Women’s Labor Supply?," Journal of Family and Economic Issues, Springer, vol. 28(4), pages 668-683, December.
  89. Julie L. Hotchkiss & Robert E. Moore & Fernando Rios-Avila & Melissa R. Trussell, 2017. "A tale of two decades: Relative intra-family earning capacity and changes in family welfare over time," Review of Economics of the Household, Springer, vol. 15(3), pages 707-737, September.
  90. Andrew Grodner & Thomas J. Kniesner, 2008. "Labor supply with social interactions: econometric estimates and their tax policy implications," Research in Labor Economics, in: Solomon W. Polachek & Konstantinos Tatsiramos (ed.), Work, Earnings and Other Aspects of the Employment Relation, volume 28, pages 1-23, Emerald Publishing Ltd.
  91. Michiel Evers & Ruud A. De Mooij & Daniel J. Van Vuuren, 2005. "What Explains the Variation in Estimates of Labour Supply Elasticities?," CESifo Working Paper Series 1633, CESifo Group Munich.
  92. Stephens, Melvin Jr & Ward-Batts, Jennifer, 2004. "The impact of separate taxation on the intra-household allocation of assets: evidence from the UK," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1989-2007, August.
  93. Feldstein, Martin, 1995. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act," Journal of Political Economy, University of Chicago Press, vol. 103(3), pages 551-572, June.
  94. Peter H. Lindert, 2003. "Why the Welfare State Looks Like a Free Lunch," NBER Working Papers 9869, National Bureau of Economic Research, Inc.
  95. Christian Bredemeier, 2015. "Household Specialization and the Labor-Supply Elasticities of Women and Men," Working Paper Series in Economics 81, University of Cologne, Department of Economics.
  96. repec:ces:ifodic:v:14:y:2016:i:2:p:19237488 is not listed on IDEAS
  97. Hideo Akabayashi, 2006. "The labor supply of married women and spousal tax deductions in Japan—a structural estimation," Review of Economics of the Household, Springer, vol. 4(4), pages 349-378, December.
  98. Nada Eissa & Hilary W. Hoynes, 2006. "Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply," NBER Chapters,in: Tax Policy and the Economy, Volume 20, pages 73-110 National Bureau of Economic Research, Inc.
  99. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Claus Thustrup Kreiner, 2003. "The Marginal Cost of Public Funds in OECD Countries. Hours of Work Versus Labor Force Participation," CESifo Working Paper Series 935, CESifo.
  100. Kumar, Anil, 2008. "Labor supply, deadweight loss and tax reform act of 1986: A nonparametric evaluation using panel data," Journal of Public Economics, Elsevier, vol. 92(1-2), pages 236-253, February.
  101. Fullerton, Don & Gan, Li, 2004. "A simulation-based welfare loss calculation for labor taxes with piecewise-linear budgets," Journal of Public Economics, Elsevier, vol. 88(11), pages 2339-2359, September.
IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.