美国和加拿大已婚女性劳动力行为比较:特别关注所得税的影响

A Comparison of the Labor Force Behavior of Married Women in the United States and Canada, with Special Attention to the Impact of Income Taxes

Econometrica · 1981
被引 96
人大 A+FT50ABS 4*

中文导读

估计了美国和加拿大七个年龄组已婚女性的工作概率、小时工资和年工作小时数,将联邦和州/省税纳入分析,并采用迭代估计方法解决工作时长与税率相互依赖的统计问题。

Abstract

Estimation results are presented for the probability of working the hourly wage rate and the annual hours of work for wives in seven different age groups in both the U.S. and Canada. Federal and state or provincial taxes are incorporated into the analysis. An iterative estimation method is employed to circumvent the statistical problems resulting from the dependence of the hours of work on the tax rate and the dependence of the tax rate on the hours of work. (authors)

已婚女性劳动供给所得税跨国比较劳动参与率