| Titre | Offre de travail et fiscalité : une revue de la littérature | |
|---|---|---|
| Auteur | Richard Blundell | |
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Revue | Economie et prévision |
| Numéro | no 108, 1993/2 | |
| Rubrique / Thématique | Emploi, chômage |
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| Page | 1-18 | |
| Résumé anglais |
Labour Supply and Taxation: A Survey,
by Richard Blundell.
This review shows how important the behaviour of the labour supply is in the economic evaluation of tax reforms. An evaluation of agents' reactions can be made by looking at the radical measures taken by the United Kingdom in the 1980s. The behaviour of married women is most sensitive to changes in taxation. However, several other groups are also marked by considerable variations in family income and by sizeable marginal changes in income. Certain reforms encourage those already in employment to work longer hours, while others prompt participation in the job market. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1993_num_108_2_5604 |
