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Rosen, Harvey S. – Econometrica, 1976
Payroll and progressive income taxes play an enormous role in the American fiscal system. The purpose of this study is to present some econometric evidence on the effects of taxes on married women, a group of growing importance in the American labor force. A testable model of labor supply is developed which permits statistical estimation of a…
Descriptors: Economic Research, Employed Women, Females, Income