本文分析了工薪税的税收归宿和劳动供给弹性的影响。
This paper analyses the tax incidence and the influence of the labor supply elasticity on it.
累进税率的累进程度取决于社会福利函数的类型和劳动供给弹性的大小。
Progressive degree of progressive tax rate depends on the type of Social welfare function and labour supply elasticity.
他们的理论指出，因为女性的劳动供给对税率的弹性比男性的更富有弹性，在意大利她们的税率应该更低，至少比32%更低。
Because women's Labour supply is more sensitive to tax rates than men's, theory suggests that their rates should be lower-in Italy, they say, as much as 32% lower.
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