G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w1284
来源IDWorking Paper 1284
Taxation, Wage Variation, and Job Choice
James N. Brown; Harvey S. Rosen
发表日期1984-03-01
出版年1984
语种英语
摘要This paper examines the effect of earnings taxes on the variability of wages over time. We estimate a "hedonic wage locus" which indicates how the market allows individuals to substitute the mean level of the wage for its variability across jobs. Information from this locus is used to estimate the parameters of individuals' indifference curves between the mean and temporal variation of hourly wages. On the basis of these utility function parameters, we predict that lowering the rate of taxation on earnings would on average lead workers to choose jobs with a higher pre-tax mean wage and with greater wage variation.
主题Macroeconomics
URLhttps://www.nber.org/papers/w1284
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/558512
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GB/T 7714
James N. Brown,Harvey S. Rosen. Taxation, Wage Variation, and Job Choice. 1984.
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