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Title: The Impact of U.S. Tax Laws on the Labor Supply of Married Women
Resulting in 1 citation.
1. Rosen, Harvey S.
The Impact of U.S. Tax Laws on the Labor Supply of Married Women
Ph.D. Dissertation, Harvard University, 1974
Cohort(s): Mature Women
Publisher: UMI - University Microfilms, Bell and Howell Information and Learning
Keyword(s): Taxes; Wages; Wives; Work History; Work Hours/Schedule

Payroll and progressive income taxes play an enormous role in the American fiscal system. It is therefore of some importance to know the extent to which they influence work incentives. Some econometric evidence is presented on the effects of taxes on married women, a group of growing importance in the American labor force. A testable model of labor supply is developed which permits statistical estimation of a "coefficient of tax perception." Unlike previous models of labor supply, it allows for the possibility that the wage may depend on the number of hours worked. Contrary to much of the literature, results strongly suggest that marginal tax rates do have an important impact on labor force behavior.
Bibliography Citation
Rosen, Harvey S. The Impact of U.S. Tax Laws on the Labor Supply of Married Women. Ph.D. Dissertation, Harvard University, 1974.