Taxation and household labour supply

Review of Economic Studies

Volumn 79, Issue 3, 2012, Pages 1113-1149

  Guner, Nezih ^a   Kaygusuz, Remzi ^b   Ventura, Gustavo ^c  

^a UNIVERSITAT AUTÒNOMA DE BARCELONA   (Spain)

^b SABANCI UNIVERSITY   (Turkey)

^c ARIZONA STATE UNIVERSITY   (United States)

Author keywords

Labour force participation; Taxation; Two earner households

Indexed keywords

GENDER ROLE; HOUSEHOLD INCOME; LABOR PARTICIPATION; LABOR SUPPLY; SKILLED LABOR; TAX REFORM; TAX SYSTEM;

UNITED STATES;

EID: 84865189185     PISSN: 00346527     EISSN: 1467937X     Source Type: Journal    
DOI: 10.1093/restud/rdr049     Document Type: Article

References (54)

1. ALBANESI, S. and OLIVETTI, C. (2007), "Gender Roles and Technological Progress" (NBER Working Paper No. 13179).
2. ALESSINA, A., ICHINO, A. and KARABARBOUNIS, L. (2011), "Gender Based Taxation and the Division of Family Chores", American Economic Journal: Economic Policy, 3, 1-40.
3. ALTIG, D., AUERBACH, A., KOTLIKOFF, L., SMETTERS, K. and WALLISER, J. (2001), "Simulating Fundamental Tax Reform in the United States", American Economic Review, 91, 574-595.
4. ATTANASIO, O., LOW, H. and SÁNCHEZ MARCOS, V. (2008), "Explaining Changes in Female Labor Supply in a Life-Cycle Model", American Economic Review, 98, 1517-1542.
5. AUERBACH, A. and HASSETT, K. (2005), Toward Fundamental Tax Reform (Washington, DC: The American Enterprise Institute Press.
6. BLUNDELL, R. and MACURDY, T. (1999), "Labor Supply: A Review of Alternative Approaches", in Ashenfelter, O. and Card, D. (eds) Handbook of Labor Economics, Vol. 3A (Amsterdam, The Netherlands) 1599-1695.
7. BOSWORTH, B. and BURTLESS, G. (1992), "Effects of Tax Reform on Labor Supply, Investment, and Savings", Journal of Economic Perspectives, 6, 3-25.
8. CASTAÑEDA, A., DÍAZ-GIMÉNEZ, J. and RÍOS-RULL, J. V. (2003), "Accounting for the US Earnings and Wealth Inequality", Journal of Political Economy, 111, 818-857.
9. CHADE, H. and VENTURA, G. (2002), "Taxes and Marriage: A Two-Sided Search Analysis", International Economic Review, 43, 955-986.
10. CHADE, H. and VENTURA, G. (2005), "On Income Taxation and Marital Decisions", Review of Economic Dynamics, 8, 565-599.
11. CHANG, Y. and KIM, S. B. (2006), "From Individual to Aggregate Labor Supply: A Quantitative Analysis Based on a Heterogeneous-Agent Macroeconomy", International Economic Review, 47, 1-27.
12. CHO, J. and ROGERSON, R. (1988), "Family Labor Supply and Aggregate Fluctuations", Journal of Monetary Economics, 21, 233-245.
13. CONESA, J. C., KITAO, S. and KRUEGER, D. (2009), "Taxing Capital? Not a Bad Idea after All!", American Economic Review, 99, 25-48.
14. CONESA, J. C. and KRUEGER, D. (2006), "On the Optimal Progressivity of the Income Tax Code", Journal of Monetary Economics, 53, 1425-1450.
15. COOLEY, T. F. and PRESCOTT, E. (1995), "Economic Growth and Business Cycles", in Cooley, T. F. (ed) Frontiers of Business Cycle Research (Princeton, NJ: Princeton University Press) 1-38.
16. DIAZ-GIMENEZ, J. and PIJOAN-MAS, J. (2005), "Flat Tax Reforms in the U.S.: A Boon for the Income Poor" (Mimeo, CEMFI, Madrid.).
17. DOMEIJ, D. and FLODEN, M. (2006), "The Labor-Supply Elasticity and Borrowing Constraints: Why Estimates are Biased", Review of Economic Dynamics, 9, 242-262.
18. EISSA, N. (1995), "Taxation and The Labor Supply of The Women: The Tax Reform Act of 1986 As A Natural Experiment" (NBER Working Paper No. 5023).
19. EISSA, N. and HOYNES, H. W. (2006), "Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply", Tax Policy and the Economy, 20, 74-110.
20. EROSA, A., FUSTER, L. and RESTUCCIA, D. (2010), "A Quantitative Theory of the Gender Gap in Wages", IMDEA Working Papers Series in Economics and Social Sciences, 4, (IMDEA, Madrid.
21. EROSA, A. and KORESHKOVA, T. (2007), "Progressive Taxation in a Dynastic Model of Human Capital", Journal of Monetary Economics, 54, 667-685.
22. FERNÁNDEZ, R., GUNER, N. and KNOWLES, J, (2005), "Love and Money: A Theoretical and Empirical Analysis of Household Sorting and Inequality", Quarterly Journal of Economics, 120, 273-344.
23. GREENWOOD, J. and GUNER, N. (2009), "Marriage and Divorce since World War II: Analyzing the Role of Technological Progress on the Formation of Households", in Acemoglu, D., Rogoff, K. and Woodford, M. (eds) NBER Macroeconomics Annual 2008 (Chicago, IL: The University of Chicago Press) 231-276.
24. GREENWOOD, J., SESHADRI, A. and YORUKOGLU, M. (2005), "Engines of Liberation", Review of Economic Studies, 72, 109-134.
25. GUNER, N., KAYGUSUZ, R. and VENTURA, G. (2011), "Taxing Women: A Quantitative Analysis", Journal of Monetary Economics, forthcoming.
26. HEATHCOTE, J., PERRI, F. and VIOLANTE, G. L. (2010), "Unequal We Stand: An Empirical Analysis of Economic Inequality in the United States, 1967-2006", Review of Economic Dynamics, 13, 15-51.
27. HEATHCOTE, J., STORESLETTEN, K. and VIOLANTE, G. L. (2004), "The Cross-Sectional Implications of Rising Wage Inequality in the United States" (CEPR Discussion Paper No. 4296).
28. HEATHCOTE, J., STORESLETTEN, K. and VIOLANTE, G. L. (2009), "Consumption and Labor Supply with Partial Insurance: An Analytical Framework" (Mimeo, New York University.
29. HECKMAN, J. (1979), "Sample Selection Bias as a Specification Error", Econometrica, 47, 153-162.
30. HONG, J. and RÍOS-RULL, J. V. (2007), "Social Security, Life Insurance and Annuities for Families", Journal of Monetary Economics, 54, 118-140.
31. HOTZ, V. J. and MILLER, R. A. (1988), "An Empirical Analysis of Life-Cycle Fertility and Female Labor Supply", Econometrica, 56, 91-118.
32. JONES, L., MANUELLI, R. E. and MCGRATTAN, E. R. (2003), "Why Are Married Women Working So Much?" (Staff Report 317, Federal Reserve Bank of Minneapolis.
33. KATZ, L. F. and MURPHY, K. M. (1992), "Changes in Relative Wages, 1963-1987: Supply and Demand Factors", The Quarterly Journal of Economics, 107, 35-78.
34. KAYGUSUZ, R. (2008), "Social Security and Two-Earner Households" (Mimeo, Sabanci University.
35. KAYGUSUZ, R. (2010), "Taxes and Female Labor Supply", Review of Economic Dynamics, 13, 725-741.
36. KEANE, M. (2010), "Labor Supply and Taxes: A Survey" (Working Paper No. 160, University of Technology, Sydney.
37. KLEVEN, H., KREINER, C. and SAEZ, E. (2009), "The Optimal Taxation of Couples", Econometrica, 77, 537-560.
38. KNOWLES, J. (2007), "Why Are Married Men Working So Much?" (Mimeo, University of Southampton.
39. MEGHIR, C. and PHILLIPS, D. (2010), "Labour Supply and Taxes", in Mirrlees, J., Adam, S., Besley, T., Blundell, R., Bond, S., Chote, R., Gammie, M., Johnson, P., Myles, G. and Poterba, J. (eds) Dimensions of Tax Design: the Mirrlees Review (Oxford University Press) 202-274.
40. MINCER, J. and OFEK, H. (1982), "Interrupted Work Careers: Depreciation and Restoration of Human Capital", Journal of Human Resources, 17, 3-24.
41. MOFFITT, R. (1992), "Incentive Effects of the U.S. Welfare System: A Review", Journal of Economic Literature, 30, 1-61.
42. MULLIGAN, C. (2001), "Aggregate Implications of Indivisible Labor", Advances in Macroeconomics, 1, 1-33.
43. MULLIGAN, C. B. and RUBINSTEIN, Y. (2008), "Selection, Investment, and Women's Relative Wages Over Time", Quarterly Journal of Economics, 123, 1061-1110.
44. NATIONAL ASSOCIATION OF CHILD CARE RESOURCE & REFERRAL AGENCIES. (2008a), Breaking the Piggy Bank: Parents and the High Price of Child Care (Arlington, VA: National Association of Child Care Resource and Referral Agencies).
45. NATIONAL ASSOCIATION OF CHILD CARE RESOURCE & REFERRAL AGENCIES. (2008b), Child Care in America: 2008 State Fact Sheets (Arlington, VA: National Association of Child Care Resource and Referral Agencies.
46. NISHIYAMA, S. and SMETTERS, K. (2005), "Consumption Taxes and Economic Efficiency with Idiosyncratic Wage Shocks", Journal of Political Economy, 113, 1088-1115.
47. OHANIAN, L., RAFFO, R. and ROGERSON, R. (2008), "Long-term Changes in Labor Supply and Taxes: Evidence from OECD Countries, 1956-2004", Journal of Monetary Economics, 55, 1353-1362.
48. OLOVSSON, C. (2009), "Why Do Europeans Work So Little?" International Economic Review, 50, 39-61.
49. PRESCOTT, E. (2004), "Why Do Americans Work So Much More Than Europeans?", Federal Reserve Bank of Minneapolis Quarterly Review, 28, 2-13.
50. ROGERSON, R. (2006), "Understanding Differences in Hours Worked", Review of Economic Dynamics, 9, 365-409.
51. ROGERSON, R. andWALLENIUS, J. (2009), "Micro and Macro Elasticities in a Life Cycle Model with Taxes", Journal of Economic Theory, 144, 2277-2292.
52. RUPERT, P., ROGERSON, R. and WRIGHT, R. (2000), "Homework in Labor Economics: Household Production and Intertemporal Substitution", Journal of Monetary Economics, 46, 557-579.
53. TRIEST, R. (1990), "The Effects of Income Taxation on Labor Supply in the United States", Journal of Human Resources, 25, 491-516.
54. VENTURA, G. (1999), "Flat Tax Reform: A Quantitative Exploration", Journal of Economic Dynamics & Control, 23, 1425-1458.