TY  - JOUR
AU  - Hausman,Jerry A.
TI  - Income and Payroll Tax Policy and Labor Supply
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 610
PY  - 1980
Y2  - December 1980
UR  - http://www.nber.org/papers/w0610
L1  - http://www.nber.org/papers/w0610.pdf
N1  - Author contact info:
Jerry A. Hausman
Department of Economics
MIT, Room E52-271A
50 Memorial Drive
Cambridge, MA  02139
Tel: 617/253-3644
Fax: 617/253-1330
E-Mail: jhausman@mit.edu
AB  - 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.
ER  -