@techreport{NBERw1102, title = "Taxes and Labor Supply", author
= "Jerry A. Hausman", institution = "National Bureau of Economic
Research", type = "Working Paper", series = "Working Paper
Series", number = "1102", year = "1983", month = "March", URL =
"http://www.nber.org/papers/w1102", abstract = {Over 75% of
Federal tax revenue is raised through the income tax and FICA
taxes. The potential effects on labor supply and economic
welfare are important because of the large and increasing
reliance on direct taxation. Over the past few years significant
legislative changes have occurred with respect to taxation of
labor: the 25% tax cuts,indexation,the tax credit for working
spouses, and likely increases in FICA taxation.I reviewr ecent
econometric work which measures the effect of taxes on labor
supply and which analyzes the likely effects of tax law changes
on labor supply and economic welfare.Sections 1 and 2 develop
the theory and econometric techniques for models of labor supply
with taxes. Section 3 discusse