University of Illinois at Urbana-Champaign
Income Taxation, Hours of Work, and Non-Monetary Job Characteristics
Abstract
dc:descriptionThis thesis analyzes the effect of the personal income tax on the choice of labor supply and non-monetary job characteristics. Previous studies of income taxation and labor supply have implicitly assumed that the wage rate measures the opportunity cost of an hour of work. This is not necessarily true if jobs differ in their non-monetary characteristics. The theoretical analysis develops a competitive economic model that uses the concept of a compensating wage differential to measure the variations, between jobs with different characteristics, of the opportunity cost for an hour of work. In the analysis, it is shown that if the firm has less than a perfectly elastic demand for an individual's time, then the theoretical conclusions of the compensating wage differential literature no longer hold necessarily.
Degree
thesis:*- Name thesis:degree_name
- Ph.D.
- Level thesis:degree_level
- Dissertation
- Discipline thesis:degree_discipline
- Economics
- Grantor
- University of Illinois at Urbana-Champaign
- Year dc:date
- 2014
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Wegner, Robert Curtis
Subjects
dc:subject × 1Rights
- Language dc:language
- eng
Identifiers
dc:identifier.*- Identifier
- (UMI)AAI8108700
- OAI identifier oai:identifier
- oai:www.ideals.illinois.edu:2142/67677