Labour Supply: The Roles of Human Capital and The Extensive Margin
构建并估计了一个生命周期劳动力供给模型，同时纳入人力资本积累、储蓄、遗产、广延边际、累进税制、社会保障、私人养老金和医疗支出，揭示了税收如何影响不同年龄、教育水平人群的劳动力供给弹性。
Abstract We specify and estimate a life-cycle labour supply model that expands on earlier work by simultaneously including human capital accumulation, saving and bequests, an active extensive margin, a realistic specification of the progressive tax structure and the Social Security system, and an accounting for private pensions and health expenditures. By incorporating all these features, we develop new insights into how taxes affect life-cycle labour supply. For instance, we find that labour supply elasticities vary in important ways with age, education and the tax structure itself. We also show how human capital affects elasticities differently on the intensive versus extensive margins.