Tax Reform, Sector‐specific Labor Supply and Welfare Effects*
研究了1992年挪威税制改革对劳动力供给的影响，发现总体影响不大但部门间变化显著，女性劳动力从公共部门转向私营部门且工作时间延长，且最富裕家庭受益远大于最贫困家庭。
Abstract This paper focuses in particular on the 1992 tax reform in Norway. In this reform the top marginal tax rates were cut considerably. We find that the impact on overall labor supply is rather modest, but these modest changes shadow for stronger sectoral changes. The tax reform stimulated the women to shift their labor from the public to the private sector and to work longer hours. A calculation of mean compensated variation, calculated within the framework of a random utility model, shows that the richest households benefited far more from the 1992 tax reform than did the poorest households.