Capital Income Taxation, Labour Supply and Work Effort

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dc.contributor.authorRuggeri, G. C.
dc.contributor.authorYu, Weiqiu
dc.date.accessioned2023-03-01T16:01:31Z
dc.date.available2023-03-01T16:01:31Z
dc.description.abstractAlthough it is well-known that, in life cycle models of consumption and labour supply, capital income taxation affects the labour supply through the normal income effect, this interaction between capital income taxation and labour market behaviour is usually confined to the voluntary savings of consumers who wish to smooth the pattern of consumption through their lifetime. We show in this paper that the interaction maybe widespread. Three channels through which capital income taxation may affect labour market behaviour are identified: first, capital income taxes may alter the lifetime labour supply when workers are constrained on hours of work; second, they may affect labour supply in the case where consumers target a certain level of lifetime consumption; finally, they may influence work effort in an efficiency wage model.
dc.identifier.urihttps://unbscholar.lib.unb.ca/handle/1882/13056
dc.language.isoEnglish
dc.rightshttp://purl.org/coar/access_right/c_abf2
dc.subject.disciplineEconomics
dc.titleCapital Income Taxation, Labour Supply and Work Effort
dc.typeworking paper

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