The Effect of Income Taxation on Labor Supply when Deductions are Endogenous
扩展了劳动供给与税收的标准静态模型，考虑人们通过分项扣除合法避税，发现税收对扣除品相对价格的影响比净工资对劳动供给的影响更强。
This paper extends the standard static model of labor supply and taxation to the case where people are able to legally avoid taxes through the use of itemized deductions. Tax deductible expenditures are treated as a Hicksian composite good with a price (for those who decide to itemize) proportional to one minus the marginal tax rate. Estimation of the commonly used linear labor supply model (extended to incorporate the additional composite good) on a cross-section of prime aged married men suggests that tax deductible consumption is an uncompensated substitute for leisure (and complement with labor). The impact of taxes through the relative price of deductible expenditures appears to be much stronger than through the net wage. Copyright 1992 by MIT Press.