Tax Cuts, Tax Reform and Labour Supply Responses

Tim Callan, Arthur van Soest () and John R. Walsh

No BP2004/3, Papers from Economic and Social Research Institute (ESRI)

Abstract: This paper sets out the basic framework and results on the responsiveness of married men and married women to changes in their gross wages. The framework for exploring the impact of a tax change on labour supply is briefly described. The impacts of alternative forms of tax cut are examined. The affects of changes in the income tax treatment of couples on the labour supply decisions of married men and women are examined.

Date: 2003-10
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