挪威的免税期：显著性、劳动力供给反应和摩擦

IF 0.7 Q4 INDUSTRIAL RELATIONS & LABOR

Labour-England Pub Date : 2024-03-01 DOI:10.1111/labr.12268

Jósef Sigurdsson

{"title":"挪威的免税期：显著性、劳动力供给反应和摩擦","authors":"Jósef Sigurdsson","doi":"10.1111/labr.12268","DOIUrl":null,"url":null,"abstract":"<p>An emerging consensus is that the Frisch elasticity of labor supply is small. This may reflect a lack of salience, inelastic preferences, or prevalence of frictions. Studying survey data collected during a tax holiday in Norway, when earnings were untaxed during a transition between tax systems, I report three findings. First, 80 per cent of adults were aware of the tax holiday. Second, one fifth of adults responded by working more. Third, frictions in adjusting working hours or nonworking time appear to be the reason for a majority of nonresponses. The findings support the long-held notion that labor supply choices are constrained.</p>","PeriodicalId":45843,"journal":{"name":"Labour-England","volume":"38 2","pages":"278-293"},"PeriodicalIF":0.7000,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/labr.12268","citationCount":"0","resultStr":"{\"title\":\"The Norwegian tax holiday: Salience, labor supply responses, and frictions\",\"authors\":\"Jósef Sigurdsson\",\"doi\":\"10.1111/labr.12268\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>An emerging consensus is that the Frisch elasticity of labor supply is small. This may reflect a lack of salience, inelastic preferences, or prevalence of frictions. Studying survey data collected during a tax holiday in Norway, when earnings were untaxed during a transition between tax systems, I report three findings. First, 80 per cent of adults were aware of the tax holiday. Second, one fifth of adults responded by working more. Third, frictions in adjusting working hours or nonworking time appear to be the reason for a majority of nonresponses. The findings support the long-held notion that labor supply choices are constrained.</p>\",\"PeriodicalId\":45843,\"journal\":{\"name\":\"Labour-England\",\"volume\":\"38 2\",\"pages\":\"278-293\"},\"PeriodicalIF\":0.7000,\"publicationDate\":\"2024-03-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://onlinelibrary.wiley.com/doi/epdf/10.1111/labr.12268\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Labour-England\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/labr.12268\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"INDUSTRIAL RELATIONS & LABOR\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Labour-England","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/labr.12268","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"INDUSTRIAL RELATIONS & LABOR","Score":null,"Total":0}

引用次数: 0

摘要

一种新的共识是，劳动力供给的弗里施弹性很小。这可能反映了缺乏显著性、偏好缺乏弹性或普遍存在摩擦。挪威在税制过渡期间不对收入征税，笔者研究了挪威税假期间收集的调查数据，报告了三项发现。首先，80% 的成年人知道免税期。其次，五分之一的成年人通过增加工作做出了回应。第三，调整工作时间或非工作时间方面的摩擦似乎是大多数不回应的原因。研究结果支持了人们长期以来一直认为的劳动力供给选择受限的观点。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

The Norwegian tax holiday: Salience, labor supply responses, and frictions

查看原文本刊更多论文

The Norwegian tax holiday: Salience, labor supply responses, and frictions

An emerging consensus is that the Frisch elasticity of labor supply is small. This may reflect a lack of salience, inelastic preferences, or prevalence of frictions. Studying survey data collected during a tax holiday in Norway, when earnings were untaxed during a transition between tax systems, I report three findings. First, 80 per cent of adults were aware of the tax holiday. Second, one fifth of adults responded by working more. Third, frictions in adjusting working hours or nonworking time appear to be the reason for a majority of nonresponses. The findings support the long-held notion that labor supply choices are constrained.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Labour-England INDUSTRIAL RELATIONS & LABOR-

CiteScore

1.30

自引率

16.70%

发文量

期刊介绍： LABOUR provides a forum for analysis and debate on issues concerning labour economics and industrial relations. The Journal publishes high quality contributions which combine economic theory and statistical methodology in order to analyse behaviour, institutions and policies relevant to the labour market.