Working Papers, Department of Economics, Aarhus School of Business, University of Aarhus
No 02-4:
Skattereformer: Dynamiske effekter og fordelingskonsekvenser
Anders Frederiksen ()
and Jan V. Hansen
Abstract: We introduce the Hausman method for estimation of labour
supply and present some recent
quantitative studies of Danish labour
supply based on this approach. The preferred model is used
for
simulating labour supply and distributional impact of alternative tax
reforms which reduce the
tax burden on wage income in different income
ranges. Despite the relatively small labour supply
elasticities, some
of the experiments are almost self-financed, but the general picture is
that rates
of self-financing are modest. It turns out that the choice
of tax reform is important when
considering inequality issues.
Keywords: Labour; supply; (follow links to similar papers)
JEL-Codes: J22; (follow links to similar papers)
19 pages, January 1, 2002
Published in: Nationaløkonomisk tidsskrift, 2002, 2
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