Distortionary Taxation and Labor Supply
用一般均衡框架实证研究扭曲性税收对劳动供给的影响，基于加拿大、美国、德国和日本的数据，发现劳动税变化具有持续性，并显著推动了工作时长的下降趋势。
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.