| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w9226 |
| 来源ID | Working Paper 9226 |
| The Effects of Progressive Income Taxation on Job Turnover | |
| William M. Gentry; R. Glenn Hubbard | |
| 发表日期 | 2002-09-19 |
| 出版年 | 2002 |
| 语种 | 英语 |
| 摘要 | We examine whether the level of the income tax rate and the convexity of the income tax schedule affect job mobility, as measured by moving to a better job. While the predicted effect of the level of the tax rate is ambiguous, we predict that an increase in the convexity of the tax schedule decreases job search activity by taxing away some of the benefits of a successful job search. Using data from the Panel Study of Income Dynamics, we estimate that both higher tax rates and increased tax rate progressivity decrease the probability that a head of household will move to a better job during the coming year. Our estimates imply that a five-percentage-point reduction in the marginal tax rate increases the average probability of moving to a better job by 0.79 percentage points (a 8.0 percent increase in the turnover propensity) and that a onestandard- deviation in our measure of tax progressivity would increase this probability by 0.86 percentage points (a 8.7 percent increase in the turnover propensity). |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w9226 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/566839 |
| 推荐引用方式 GB/T 7714 | William M. Gentry,R. Glenn Hubbard. The Effects of Progressive Income Taxation on Job Turnover. 2002. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w9226.pdf（317KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
