The Effects of Progressive Taxation on Labor Supply when Hours and Wages Are Jointly Determined
扩展了跨期劳动供给模型，纳入累进税制以及小时工资与工时的共同决定，发现忽略这两个因素会使男性对边际税率变化的工时响应被低估5%至30%。
This paper extends a standard intertemporal labor supply model to account for progressive taxation as well as the joint determination of hourly wages and hours worked. We show that these two factors can have implications for both estimating labor supply elasticities as well as for using these elasticities in tax analysis. Failure to account for wage-hours ties and progressive taxation may cause the hours response to marginal tax rate changes to be understated by 5 to 30 percent for men.