Skattereformer: Dynamiske effekter og fordelingskonsekvenser
Anders Frederiksen () and
Jan V. Hansen
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Jan V. Hansen: Det Økonomiske Råds Sekretariat, Postal: The Aarhus School of Business, Prismet, Silkeborgvej 2, DK 8000 Aarhus C, Denmark
No 02-4, Working Papers from University of Aarhus, Aarhus School of Business, Department of Economics
We introduce the Hausman method for estimation of labour supply and present some recent
quantitative studies of Danish labour supply based on this approach. The preferred model is used
for simulating labour supply and distributional impact of alternative tax reforms which reduce the
tax burden on wage income in different income ranges. Despite the relatively small labour supply
elasticities, some of the experiments are almost self-financed, but the general picture is that rates
of self-financing are modest. It turns out that the choice of tax reform is important when
considering inequality issues.
Keywords: Labour; supply (search for similar items in EconPapers)
JEL-codes: J22 (search for similar items in EconPapers)
Pages: 19 pages
Note: Published in: Nationaløkonomisk tidsskrift, 2002, 2
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Journal Article: Skattereformer: Dynamiske effekter og fordelingskonsekvenser (2002)
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Persistent link: https://EconPapers.repec.org/RePEc:hhs:aareco:2002_004
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