| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w15583 |
| 来源ID | Working Paper 15583 |
| Taxes and Time Allocation: Evidence from Single Women | |
| Alexander M. Gelber; Joshua W. Mitchell | |
| 发表日期 | 2009-12-10 |
| 出版年 | 2009 |
| 语种 | 英语 |
| 摘要 | Hundreds of papers have investigated how incentives and policies affect hours worked in the market. This paper examines how income taxes affect time allocation in the other two-thirds of the day. Using the Panel Study of Income Dynamics from 1975 to 2004, we analyze the response of single women's housework, labor supply, and other time to variation in tax and transfer schedules across income levels, number of children, states, and time. We find that when the economic reward to participating in the labor force increases, market work increases and housework decreases, with the decrease in housework accounting for approximately two-thirds of the increase in market work. Analysis of repeated cross-sections of time diary data from 1975 to 2004 shows that changes in "home production" account for at least half of the increase in market hours of work in response to policy changes. Data on expenditures from the Consumer Expenditure Survey from 1980 to 2003 show some evidence that expenditures on market goods likely to substitute for housework increase in response to a greater incentive to join the labor force. The baseline estimates imply that the elasticity of substitution between consumption of home and market goods is 2.43. The results are consistent with the classic time allocation model of Becker (1965). |
| 主题 | Macroeconomics ; Business Cycles ; Public Economics ; Taxation ; Labor Economics ; Labor Supply and Demand |
| URL | https://www.nber.org/papers/w15583 |
| 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/573259 |
| 推荐引用方式 GB/T 7714 | Alexander M. Gelber,Joshua W. Mitchell. Taxes and Time Allocation: Evidence from Single Women. 2009. |
| 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 | ||
| w15583.pdf（294KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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