Constraints on Hours within the Firm

• 成果类型: Article
• 署名作者: Labanca, Claudio; Pozzoli, Dario
• 署名单位: Monash University; Copenhagen Business School
• 刊物名称: JOURNAL OF LABOR ECONOMICS
• ISSN/ISSBN: 0734-306X
• DOI: 10.1086/714827
• 发表日期: 2022
• 页码: 473-503
• 关键词: marginal tax rates; taxable income; skill dispersion; wage workers; elasticity; responses; COSTS; micro

摘要

Firms often impose constraints on working hours. While many believe that these constraints shape labor supply decisions, little evidence exists to support such views. We explore this relationship using linked employer-employee data on hours worked and the variation in tax rates derived from the 2010 Danish tax reform. We show that hours worked are unresponsive to individual tax changes in firms with strict constraints, whereas they respond to these changes, directly and through spillovers, in firms with looser constraints. Starting from these findings, we discuss the determinants of hours constraints, distinguishing between firms' technologies and coordination of hours among coworkers.