Structural Estimation of Family Labor Supply with Taxes
提出一种新方法，在考虑税收、连续工时选择、测量误差、工作偏好异质性和固定成本的情况下估计家庭劳动力供给。基于2001年PSID数据，发现男性工资弹性与文献一致，但女性弹性显著更小。模拟显示近期税法对已婚夫妇劳动力供给影响较小。
Abstract This paper proposes a new method for estimating family labor supply in the presence of taxes. This method accounts for continuous hours choices, measurement error, unobserved heterogeneity in tastes for work, the nonlinear form of the tax code, and fixed costs of work in one comprehensive specification. Estimated on data from the 2001 PSID, the resulting elasticities for married males are consistent with those found elsewhere in the literature but female wage elasticities are substantially smaller than those found in most of the literature. Simulations of recent tax acts predict small effects on the labor supply of married couples.