Estimating a Dynamic Model of Household Choices in the Presence of Income Taxation
研究收入税收对家庭激励和分配的影响，利用参数、非参数和半参数方法估计动态模型，并以1980年代德国税改为例，发现改革未显著降低有效税率，男性劳动供给弹性较小（0.02-0.2）。
The purpose of the article is to study the incentive and distributional consequences of income taxation. The article analyzes tax changes in a dynamic setting. The framework is estimated under a set of different identifying assumptions using parametric, nonparametric, and semiparametric techniques. The empirical results focus on tax reforms in Germany in the 1980s. The article shows that these reforms did not significantly lower effective tax rates. The findings also suggest that estimated elasticities for male labor supply are small, ranging between 0.02 and 0.2.