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英文文献：Income Taxation and the Equilibrium Allocation of Labor-所得税与劳动的均衡分配
英文文献作者：Jesper Bagger,Mads Hejlesen,Kazuhiko Sumiya,Rune Vejlin
英文文献摘要：
We study the impact of labor income taxation on workers' job search behavior and the implications it has for the equilibrium allocation of heterogenous workers across heterogenous firms. The analysis is conducted within a complete markets equilibrium on-the-job search model with two-sided heterogeneity, endogenous job search effort and hiring intensity, equilibrium wage formation, and firm entry and exit. In a nutshell, by appropriating part of the gain from finding a better paid job, income taxation reduces the return to job search effort, and distorts workers' job search effort, which, in turn, distorts the equilibrium allocation of labor. The model is estimated on Danish matched employer-employee data, and is used to evaluate a series of tax reforms in Denmark in the 1990s and 2000s, to provide new insights into the elasticity of taxable labor income, and to identify a Pareto optimal income tax reform.
我们研究了劳动所得税对工人求职行为的影响，以及它对异质企业中异质工人的均衡分配的影响。本研究是在一个具有双面异质性、内源性求职努力和雇佣强度、均衡工资形成以及企业进入和退出的完全市场均衡在职求职模型中进行的。简而言之，所得税占用了找到一份收入更高的工作所获得的部分收益，从而降低了寻找工作的回报，并扭曲了工人的寻找工作的努力，进而扭曲了劳动力的均衡分配。该模型是根据丹麦匹配的雇主-雇员数据估计的，并用于评估丹麦在20世纪90年代和21世纪头十年的一系列税收改革，以提供新的见解，以征税劳动收入的弹性，并确定帕累托最优所得税改革。
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