中文摘要
1987年在冰岛获得的劳动收入未被征税。本文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作时间数据集，并采用两种识别策略，本文估计劳动供给的集约边际和广延边际弗里施弹性分别为0.4和0.09。具备调整能力的劳动者驱动了这些平均反应：广延边际反应主要来自年轻群体和临近退休群体，集约边际反应主要来自工作时间灵活职业的劳动者，尽管第二职业对该反应的贡献仅为十分之一。结果表明，调整摩擦或许同样可以解释一国内部及跨国之间弹性差异的成因。(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)