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Did the Tax Cuts Increase Hours of Work? A Statistical Analysis of a Natural Experiment

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  • N. Anders Klevmarken

Abstract

Effects on hours worked of cuts in the Swedish income taxes are analyzed using longtitudinal data that cover periods before and after a major tax reform in 1991. The results show that working males probably changed their hours very little as a result of reduced marginal tax rates, while women increased their hours in the order of 10 percent. One can thus conclude that the tax reforms increased gender inequality in workhours. Most of this effect comes directly from the tax changes and not through a change in the after tax net wage, a result that is not explained by a conventional myopic labor supply model with a static budget set.

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  • N. Anders Klevmarken, 2000. "Did the Tax Cuts Increase Hours of Work? A Statistical Analysis of a Natural Experiment," Kyklos, Wiley Blackwell, vol. 53(3), pages 337-361, August.
    • Handle: RePEc:bla:kyklos:v:53:y:2000:i:3:p:337-361
    DOI: 10.1111/1467-6435.00124
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    Cited by:

    1. Håkan Selin, 2014. "The rise in female employment and the role of tax incentives. An empirical analysis of the Swedish individual tax reform of 1971," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 894-922, October.
    2. Peter Ericson & Lennart Flood & Nizamul Islam, 2015. "Taxes, wages and working hours," Empirical Economics, Springer, vol. 49(2), pages 503-535, September.
    3. Zheng, Liping & Severe, Sean, 2016. "Teaching the macroeconomic effects of tax cuts with a quasi-experiment," Economic Analysis and Policy, Elsevier, vol. 51(C), pages 55-65.
    4. Selén, Jan, 2002. "Taxable Income Responses to Tax Changes - A Panel Analysis of the 1990/91 Swedish Reform," Working Paper Series 177, Trade Union Institute for Economic Research.
    5. Basil Dalamagas & Stelios Kotsios, 2012. "A macroeconomic approach to the income-tax work-effort relationship," International Review of Applied Economics, Taylor & Francis Journals, vol. 26(3), pages 349-366, February.

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