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- W1524034180 abstract "This paper considers both theoretical quest ions and empirical measures of the effects of various policies of income and payroll taxation on labor supply. It emphasizes deadweight loss as the correct criterion of taxation evaluation, rather than merely output effects. Distributional issues are also discussed. Simulations are done for the Kemp-Roth tax reform proposals to calculate both revenue effects and changes in deadweight loss. Deadweight loss calculations are also done for an equal yield progressive linear income tax." @default.
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- W1524034180 date "1981-01-01" @default.
- W1524034180 modified "2023-10-18" @default.
- W1524034180 title "Income and Payroll Tax Policy and Labor Supply" @default.
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- W1524034180 doi "https://doi.org/10.20955/r.63.173-202.cpr" @default.
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