The Effect of Anticipated Tax Changes on Intertemporal Labor Supply and the Realization of Taxable Income
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We use anticipated changes in tax rates associated with changes in family composition to estimate intertemporal labor supply elasticities and elasticities of taxable income with respect to the net-of-tax wage rate. Changes in the ages of children can affect marginal tax rates through provisions of
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美国国家经济研究局创建时间：
2006-08-01
