| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w10509 |
| 来源ID | Working Paper 10509 |
| Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons | |
| Steven J. Davis; Magnus Henrekson | |
| 发表日期 | 2004-05-31 |
| 出版年 | 2004 |
| 语种 | 英语 |
| 摘要 | Guided by a simple theory of task assignment and time allocation, we investigate the long run response to national differences in tax rates on labor income, payrolls and consumption. The theory implies that higher tax rates reduce work time in the market sector, increase the size of the shadow economy, alter the industry mix of market activity, and twist labor demand in a way that amplifies negative effects on market work and concentrates effects on the less skilled. We also describe conditions whereby cross-country OLS regressions yield unbiased estimates of the total effect of taxes, inclusive of indirect effects that work through government spending responses to tax revenues. Regressions on rich-country samples in the mid 1990s indicate that a unit standard deviation tax rate difference of 12.8 percentage points leads to 122 fewer market work hours per adult per year, a drop of 4.9 percentage points in the employment-population ratio, and a rise in the shadow economy equal to 3.8 percent of GDP. It also leads to 10 to 30 percent lower employment and value added shares in (a) retail trade and repairs, (b) eating, drinking and lodging, and (c) a broader industry group that includes wholesale and motor trade. |
| 主题 | Microeconomics ; Households and Firms ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w10509 |
| 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/568138 |
| 推荐引用方式 GB/T 7714 | Steven J. Davis,Magnus Henrekson. Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons. 2004. |
| 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 | ||
| w10509.pdf（1064KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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