NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Income and Payroll Tax Policy and Labor Supply

Jerry A. Hausman

NBER Working Paper No. 610
Issued in December 1980
NBER Program(s):   PE

This paper considers both theoretical quest ions and empirical measures of the effects of various policies of income and payroll taxation on labor supply. It emphasizes deadweight loss as the correct criterion of taxation evaluation, rather than merely output effects. Distributional issues are also discussed. Simulations are done for the Kemp-Roth tax reform proposals to calculate both revenue effects and changes in deadweight loss. Deadweight loss calculations are also done for an equal yield progressive linear income tax.

download in pdf format
   (312 K)

email paper

This paper is available as PDF (312 K) or via email.

Machine-readable bibliographic record - MARC, RIS, BibTeX

Document Object Identifier (DOI): 10.3386/w0610

Published: Hausman, Jerry A. "Income and Payroll Tax Policy and Labor Supply." The Supply Side Effects of Economic Policy, edited by L. Mayer. St. Louis: Centerfor the Study of American Business, 1981.

Users who downloaded this paper also downloaded these:
Hausman w1102 Taxes and Labor Supply
Kugler and Kugler w13855 Labor Market Effects of Payroll Taxes in Developing Countries: Evidence from Colombia
Lang w9537 The Effect of the Payroll Tax on Earnings: A Test of Competing Models of Wage Determination
Mitrusi and Poterba w7707 The Distribution of Payroll and Income Tax Burdens, 1979-1999
 
Publications
Activities
Meetings
NBER Videos
Data
People
About

Support
National Bureau of Economic Research, 1050 Massachusetts Ave., Cambridge, MA 02138; 617-868-3900; email: info@nber.org

Contact Us