劳动供给反应与调整摩擦：冰岛免税年
Labor Supply Responses and Adjustment Frictions: A Tax-Free Year in Iceland
American Economic Journal: Economic Policy · 2025 · [{"name": "Jósef Sigurðsson", "affiliation": ["Center for Economic and Policy Research"]}]
中文摘要
1987 年在冰岛获得的劳动收入未被征税。我利用这一事件研究劳动供给对暂时性工资变化的反应。基于覆盖全体人口的收入与工时数据集以及两种识别策略, 我估计出集约边际与广延边际的 Frisch 弹性分别为 0.4 和 0.09。有能力进行调整的劳动者驱动了上述平均反应: 广延边际反应来自年轻和临近退休的世代, 集约边际反应来自从事时间上灵活工作的劳动者, 不过副业贡献了其中十分之一的反应。结果表明, 调整摩擦或许可以同样地解释一国内部及各国之间弹性的差异。(JEL H24, H31, J22)
Abstract
Labor income earned in Iceland in 1987 went untaxed. I use this episode to study labor supply responses to temporary wage changes. Using a population-wide dataset of earnings and working time and two identification strategies, I estimate intensive and extensive margin Frisch elasticities of 0.4 and 0.09, respectively. Workers with the ability to adjust drive these average responses: extensive margin by young and close-to-retirement cohorts and intensive margin responses by workers in temporally flexible jobs, though secondary jobs contribute to one-tenth of the response. The results suggest that adjustment frictions may similarly explain differences in elasticities within and across countries. (JEL H24, H31, J22)