The Effect of Taxes on Labor Supply in Italy
利用意大利微观数据估计新古典家庭劳动供给模型，发现女性劳动供给对工资和收入变化弹性较大，男性则缺乏弹性；模拟显示联合征税社会成本更高但更公平，单一税率社会成本更低但更不公平。
In this research we estimate a neoclassical household labor supply model for married individuals, incorporating the main elements of the tax system, using Italian microdata. We found that while the labor supply of women is rather elastic with respect to wages and income variation, men's labor supply is inelastic with respect to variation in both. We use these results to measure the behavioral and welfare effects of alternative tax systems: the actual tax system, where the unit of taxation is the individual; joint family taxation; and a flat tax. The simulation results show that relative to the actual system the joint tax implies a higher average social cost but is more equally distributed. The flat tax implies a lower social cost but is less equally distributed.