In the simple framework of a static model for equilibrium wages and labour supplies, we show that the incidence of income tax on equilibrium wages can be measured independently from the individual labour supply elasticity. This extends recent work by Blundell, Duncan and Meghir (1998) and Eissa...

The paper estimates supply for married and single men and women in Danmark in 1980, using a double-hurdle model which allows involuntary unemployment due to for example demand restrictions, and fixed costs of work.

The labour force participation rate of married women varies considerably between the European countries. There may be several explanations for this evidence. In this study, the effect of the different income tax schemes on female labour force participation is investigated and compared. A common...