Labor Income Tax and Output: A Structural VAR Analysis

Document Type

Article

Department or Administrative Unit

Economics

Publication Date

2014

Abstract

This paper analyzes two channels through which a change in labor income tax may affect output. First, a tax cut provides higher work incentives, thereby increasing the aggregate output through an increase in the aggregate labor supply. Second, a tax-cut increases disposable income and the aggregate demand. An increase in the aggregate demand leads to a higher level of aggregate output. The first channel is believed to have a permanent effect on output movements, while the latter has only a temporary effect. This paper captures these two effects by defining two disturbances on the basis of the existing economic theory.

Comments

This article was originally published in The Journal of Business Inquiry. The full-text article from the publisher can be found here.

Due to copyright restrictions, this article is not available for free download from ScholarWorks @ CWU.

Journal

The Journal of Business Inquiry

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