Taxation and Labour Supply of Married Couples across Countries: A Macroeconomic Analysis
研究了17个欧洲国家和美国已婚夫妇劳动供给的差异，通过家庭联合决策模型量化了非线性劳动所得税和消费税对工作时长差异的贡献，发现税收对解释跨国差异至关重要。
We document contemporaneous differences in the aggregate labour supply of married couples across seventeen European countries and the U.S. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labour income taxes and consumption taxes to the international differences in hours worked in the data. Through the lens of the model, taxes, together with wages and the educational composition, account for a significant part of the small differences in married men’s and the large differences in married women’s hours worked in the data. Taking the full non-linearities of labour income tax codes, including the tax treatment of married couples, into account is crucial for generating the low cross-country correlation between married men’s and women’s hours worked in the data, and for explaining the variation of married women’s hours worked across European countries.