Distortionary Taxation and Labor Supply

Publicado en

  • Journal of Money, Credit and Banking


  • This paper examines empirically the effects of distortionary taxation on labor supply using a general equilibrium framework. The long-term relations predicted by the model are derived and tested using data from Canada, United States, Germany, and Japan. In all these countries, labor-tax changes are found to be persistent and to have played an important role in the observed downward trend in hours worked.

fecha de publicación

  • 2003

Página inicial

  • 350

Última página

  • 373


  • 35


  • 3