Taxes, Social Subsidies, and the Allocation of Work Time
研究了OECD国家中不同产业部门的工作时间差异，发现税收和补贴政策是导致差异的主要原因，高税收显著减少有家庭替代品的部门的工作时间，而补贴则增加这些部门的工作时间。
We examine the allocation of hours of work across industrial sectors in OECD countries. We find large disparities across three sector groups, one that produces goods without home substitutes, and two others that have home substitutes but are treated differently by welfare policy. We attribute the disparities to the countries' tax and subsidy policies. High taxation substantially reduces hours in sectors that have close home substitutes but less so in other sectors. Subsidies increase hours in the subsidized sectors that have home substitutes. We compute these policy effects for 19 OECD countries.