Hausman, Jerry A.; Ruud, Paul A. - 2021
taxation is estimated to be 29.6% of tax revenue raised. The effect of the new 10% deduction to ease the marriage tax for …Over the period 1960 - 1983 the proportion of federal tax revenue raised by taxation of labor supply has risen from 57 …-77 percent. In this paper, we specify and estimate a model of family labor supply which treats both federal and state taxation …