Progressive Taxation and Wage Setting: Some Evidence for Denmark
利用丹麦按职业、性别和收入水平分层的收入数据，研究累进税制对工资设定的影响，发现累进税制对工资压力的作用是收入依赖性的：对中等收入者降低税前收入，对高收入者提高税前收入，对低收入者无显著影响。
The proposition that a progressive tax system contributes to wage moderation is studied using Danish earnings data disaggregated by occupation, gender and earnings level. Our main conclusions are that income‐tax progression affects wage setting, but whether it moderates or exaggerates wage pressure is income dependent. An increase in progressivity reduces the pre‐tax earnings of middle‐income workers (manual male workers and moderate income earners among both male and female non‐manual workers). The reverse is found for high‐income earners (non‐manual male workers), in that an increase in progressivity tends to raise pre‐tax earnings. Finally, there is no significant effect of tax progressivity on the wages of low‐income earners.