This paper extends a standard intertemporal labor supply model to account for progressive taxation as well as the joint determination of hourly wages and hours worked. We show that these two factors can have implications for both estimating labor supply elasticities as well as for using these elasticities in tax analysis. Failure to account for…

The major purpose of this paper is to examine the problems of geralizing from the Graduated Work Incentive experimental setting to the national labor-supply responses that would be generated by a negative income tax that replaced existing welfare programs for families headed by able-bodied males. (Author/BP)

Among the many problems in interpreting the results of the experiment is the determination of what can be inferred from a limited duration experiment about the behavioral effects of a negative income tax. This paper examines and interprets experimental data based on the labor supply model. (Author/BP)

With data from the Survey of Income Program Participation, a structural model analyzed decision to use child care of married and single mothers. Simulations indicated that a refundable child care tax credit would distribute child care benefits more equally and would also increase labor force participation of mothers. (SK)

Alternative models of the choice of retirement state are estimated on a sample of white married males from the Retirement History Survey, 1967-73. Findings suggest that the critical choice for a large number of older workers appears to be that of labor force participation first, with either partial or full-time employment determined conditionally…