000			01669cam a22003017 4500
001			w0610
003			NBER
005			20211020115432.0
006			m o d
007			cr cnu||||||||
008			210910s1980 mau fo 000 0 eng d
100	1		_aHausman, Jerry A. _912506
245	1	0	_aIncome and Payroll Tax Policy and Labor Supply / _cJerry A. Hausman.
260			_aCambridge, Mass. _bNational Bureau of Economic Research _c1980.
300			_a1 online resource: _billustrations (black and white);
490	1		_aNBER working paper series _vno. w0610
500			_aDecember 1980.
520	3		_aThis 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.
530			_aHardcopy version available to institutional subscribers
538			_aSystem requirements: Adobe [Acrobat] Reader required for PDF files.
538			_aMode of access: World Wide Web.
588	0		_aPrint version record
710	2		_aNational Bureau of Economic Research.
830		0	_aWorking Paper Series (National Bureau of Economic Research) _vno. w0610.
856	4	0	_uhttps://www.nber.org/papers/w0610
856			_yAcceso en línea al DOI _uhttp://dx.doi.org/10.3386/w0610
942			_2ddc _cW-PAPER
999			_c347992 _d306554