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| Author: | Bingley, P. Lanot, G. |
| Title: | The incidence of income tax on wages and labour supply |
| Journal: | Journal of Public Economics
2002 : FEB, VOL. 83:2, p. 173-194 |
| Index terms: | INCOME TAX PAY LABOUR LABOUR SUPPLY |
| Language: | eng |
| Abstract: | In the simple framework of a static model for equilibrium wages and labour supplies, the authors show that the incidence of income tax on equilibrium wages can be measured independently from the individual labour supply elasticity. The authors' measurements are based on a large multi-level longitudinal data set of Danish private sector establishments and workers. The authors show that allowing for labour supply response there is strong evidence for partial shifting of the burden of income tax from worker to employer. Higher marginal tax rates are associated with increases in gross wages and earnings. The authors also provide a substantial list of references on this subject. |
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