法国的劳动力供给与税收

Labor Supply and Taxation in France

Journal of Human Resources · 1990
被引 106
人大 AABS 3

中文导读

估计了法国已婚男女的劳动力供给,发现工作时长刚性很强,大部分变化来自测量误差;同时用条件最大似然法联合估计夫妻劳动供给,结果虽一致但违背家庭劳动供给的理性约束。

Abstract

This paper provides sequential labor supply estimates for French married men and women under specifications analogous to those used by Hausman to account for the effects of taxation upon the budget constraint. Results suggest that, even though labor force participation follows the expected pattern, work hours are quite rigid, most of the variation in the latter being attributed to measurement errors. The second part of the paper concentrates on the simultaneous estimation of male and female labor supply. Conditional maximum likelihood techniques are shown to permit the separate estimation of work hours for both spouses with an appropriate set of instruments aimed at correcting for the biases arising from simultaneity, selectivity, and the nonlinearity of the budget constraint. Although consistent, the resulting estimates apparently contradict the usual rationality restrictions on family labor supply behavior and seem to confirm the lack of flexibility in work hours.

法国已婚者劳动供给税收对预算约束影响劳动时间刚性联立方程估计