中文摘要
本文将应税收入弹性文献中最新的估计策略应用于实际工作小时数的行政登记数据，以估计集约边际上的劳动供给弹性。实际工作小时数等于合同工时加带薪加班时间，再减去带薪缺勤、休假和法定假日。我估计的集约边际劳动供给弹性（ELS）、劳动收入弹性（ELI）和应税收入弹性（ETI）分别为0.08、0.06和0.1。结果表明，ELI与ETI之比较高可归因于工资劳动者劳动供给的变化，这反映了内在的劳动反应。因此，本文明确地将劳动供给文献与ETI文献联系起来。劳动供给反应由合同工时和带薪缺勤的变化，以及个人在主要就业与次要就业之间的转换所驱动。这些结果表明，劳动力市场的流动性和灵活性等情境因素对于促成针对税收的实际反应十分重要，而劳动供给反应是税收总反应的核心基础驱动因素。
Abstract
This paper estimates the elasticity of labor supply at the intensive margin by applying the latest estimation strategies from the elasticity of taxable income literature to administrative register data on performed hours of work. Performed hours of work are contract hours plus paid overtime, minus paid absence, vacation, and holiday leave. I estimate elasticities of labor supply at the intensive margin (ELS), labor income (ELI), and taxable income (ETI) of 0.08, 0.06, and 0.1. The results show that the high ratio of ELI to ETI can be attributed to changes in labor supply for wage earners, capturing inherent labor responses. As a result, I explicitly connect the labor supply and ETI literatures. The labor supply response is driven by changes in contract hours, paid absence, and individuals switching between main and secondary employment. These results suggest that contextual factors such as labor market fluidity and flexibility are important to facilitate real responses to taxation and that labor supply responses are core underlying drivers of total responses to taxation.