The Effect of Income Taxation on Labor Supply in the United States
用计量方法研究美国所得税对已婚男女劳动供给的影响，发现男性劳动供给对净工资和虚拟收入不敏感，而女性劳动供给的估计结果因方法不同差异很大。
The effect of income taxation on the labor supply of prime age married men and women in the United States is examined using econometric methods similar to those used in the influential work of Jerry Hausman. Male labor supply is found to be relatively invariant to the net wage and virtual income in all specifications estimated. The estimated impact of taxation on the labor supply of married women depends critically on the method used to estimate the labor supply function. Estimated net wage and virtual income elasticities are considerably larger when data on nonparticipants are included than when the estimation is conducted conditional on hours being greater than zero.