Did the Tax Cuts Increase Hours of Work? A Statistical Analysis of a Natural Experiment
利用瑞典1991年税改前后的纵向数据，分析减税对工作时间的影响，发现男性工作时间变化很小，而女性增加了约10%，从而加剧了性别不平等。
Effects on hours worked of cuts in the Swedish income taxes are analyzed using longtitudinal data that cover periods before and after a major tax reform in 1991. The results show that working males probably changed their hours very little as a result of reduced marginal tax rates, while women increased their hours in the order of 10 percent. One can thus conclude that the tax reforms increased gender inequality in workhours. Most of this effect comes directly from the tax changes and not through a change in the after tax net wage, a result that is not explained by a conventional myopic labor supply model with a static budget set.