Public Provision, Commodity Demand, and Hours of Work: An Empirical Analysis
利用芬兰消费数据，实证研究了工作时间、消费需求与公共日托使用之间的关系，发现资本收入和住房支出与工作时间负相关，而日托使用与工作时间正相关，为资本收入和住房征税以及补贴日托提供了依据。
Abstract The theoretical analysis of optimal commodity taxation is advanced, but there is only limited empirical evidence to guide commodity tax policies. With this paper, we contribute to this body of literature by empirically examining, using Finnish consumption data, the relation between working hours, consumption demand, and the use of publicly provided day care. When labour income is controlled for in a non‐parametric way, we find that capital income and housing expenses are negatively associated with working hours, whereas the use of childcare is positively correlated with working hours. These results provide arguments for taxing capital income and housing, and for subsidizing day care.