The Structure of the Tax-system and the Estimation of Labor Supply Models

Flood, Lennartswe
Department of Economicsswe
2006-11-30swe
2007-02-09T11:16:42Z
2007-02-09T11:16:42Z
1998swe
Using a repeated cross section for married prime age Swedish males for the years 1984, 1986 and 1988 produce drastically different labor supply elasticities. From 1984 to 1988 the Swedish tax system has reduced both tax levels and degree of progressivity, the numbers of kink-points have dropped from 18 to only 3. The numbers of individuals close to or at a kink point have a large influence on the estimated parameters, more individuals close to a kink imply larger estimated incentive effects. More kinks in the tax system imply a higher probability of finding individuals close to a kink.swe
28 pagesswe
184981 bytes
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1492swe
Göteborg University. School of Business, Economics and Lawswe
http://hdl.handle.net/2077/2887
enswe
Working Papers in Economics, nr 1998:1swe
Labor supply and taxes; piece-wise linear taxes; kink points; differentiable approximation; Jacobean; measurement error;swe
Labourswe
The Structure of the Tax-system and the Estimation of Labor Supply Modelsswe
Reportswe

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