I haven't been able yet to find any empirical research into whether or not marginal tax rates do act as a disincentive to employment. Anyone know any?
Tuesday, April 29, 2008
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2 comments:
No direct links, but an idea. There's been talk recently that men and women should be taxed differently: because the effect of marginal tax rates upon women's decisions to seek employment or not is very different from men's. Marginal Revolution, Vox.eu, maybe Andrew Leigh, those sorts of places.
Have a look at:-
http://www.ifs.org.uk/mirrleesreview/publications.php#chap2
Particularly, "Means testing and tax rates on earnings".
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