老年夫妇对所得税的劳动供给反应：来自加拿大一项改革的证据
Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform
American Economic Journal: Economic Policy · 2024 · [{"name": "Derek Messacar", "affiliation": ["HEC Montréal", "Memorial University of Newfoundland", "Statistics Canada"]}]
中文摘要
本文评估税制能否作为影响老年劳动者劳动供给的可行政策工具。具体而言，利用加拿大的行政数据，我采用准实验方法，估计劳动者对一项独特改革的收入反应——该改革降低了有养老金领取者夫妇的税收负担。我发现，随着应纳税额下降，劳动者减少了劳动供给，但并未对边际税率的变化作出反应。因此，尽管公共政策通常旨在延长人们留在劳动力市场的时间，为老年人提供税收优惠对工作激励却会产生相互冲突的影响。本文探讨了这些结果对基于年龄的税收制度的启示。(JEL H24, H31, H55, J14, J22)
Abstract
I assess whether the tax code is a viable policy lever for influencing labor supply among older workers. Specifically, using administrative data from Canada, I estimate the earnings responses to a unique reform that lowered tax burdens for couples with a pensioner, using quasi-experimental methods. I find that workers decrease labor supply as tax bills decline but do not respond to changes in marginal tax rates. Hence, while public policy often aims to keep people in the workforce longer, there are conflicting effects of offering tax advantage for seniors on work incentives. I consider implications of these results for age-dependent taxation. (JEL H24, H31, H55, J14, J22)