دانلود مقاله ISI انگلیسی شماره 49684
عنوان فارسی مقاله

نرخ دستمزد ساعتی و پاسخ دهی درآمد کار مشمول مالیات به تغییرات در نرخ نهایی مالیات

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
49684 2010 12 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Hourly wage rate and taxable labor income responsiveness to changes in marginal tax rates ☆
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Public Economics, Volume 94, Issues 11–12, December 2010, Pages 878–889

کلمات کلیدی
مالیات بر درآمد - نرخ دستمزد ساعتی - تلاش کاری - درآمد مشمول مالیات
پیش نمایش مقاله
پیش نمایش مقاله نرخ دستمزد ساعتی و پاسخ دهی درآمد کار مشمول مالیات به تغییرات در نرخ نهایی مالیات

چکیده انگلیسی

Recently, a voluminous literature estimating the taxable income elasticity has emerged as an important field in empirical public economics. However, to a large extent it is still unknown how the hourly wage rate, an important component of taxable income, reacts to changes in marginal tax rates. In this study we use a rich panel data set and a sequence of tax reforms that took place in Sweden during the 1980s to estimate the elasticity of the hourly wage rate as well as the taxable labor income elasticity with respect to the net-of-tax rate. We also estimate elasticities with respect to the non-labor income in a way that is novel in the literature. While carefully accounting for the endogeneity of marginal tax rates we find a statistically significant response in wage rates both among married men and women. The estimates of the hourly wage rate elasticity with respect to the net-of-tax rate fall in the range of 0.14–0.16 for males and 0.41–0.57 for females, whereas the corresponding taxable labor income elasticity estimates hover between 0.19–0.21 for males and 0.96–1.44 for women. Moreover, for men we find that the taxable labor income elasticity with respect to non-labor income is statistically significant; the point estimate being − 0.07. This implies that the compensated taxable labor income elasticity is about 5 percentage points higher than the uncompensated one. In general, we consider the estimates for males to be more certain and robust than the estimates for females.

خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.