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Tax Wedges Reduce Labor Supply by Lowering Net Wages
税收楔子通过降低实际工资减少劳动供给
精读先不看文字，完整听一遍。
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A tax wedge is the gap between what employers pay for labor and what workers actually receive after taxes and contributions.税收楔子是指雇主为劳动力支付的费用与劳动者税后及扣除社保缴费后实际到手收入之间的差额。
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When income taxes, payroll taxes, or social security levies rise, take-home pay falls even if gross wages stay constant.当所得税、工资税或社会保障缴款上升时，即使名义工资不变，劳动者的实际到手收入也会下降。
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Workers respond by reducing hours or exiting the labor force entirely, especially secondary earners or near-retirement individuals.劳动者会因此减少工作时间，甚至完全退出劳动力市场，尤其是次要收入者和临近退休人员。
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High marginal tax rates on additional earnings weaken the incentive to work overtime or accept promotions with modest pay bumps.额外收入面临的高边际税率会削弱人们加班或接受小幅加薪晋升的积极性。
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Evidence shows labor supply elasticity is greater for women, youth, and part-time workers facing complex benefit cliffs.证据表明，女性、青年及面临复杂福利悬崖的兼职劳动者，其劳动供给弹性更大。
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Employers may also cut hiring or shift toward automation when total labor costs—including mandated benefits—rise significantly.当包括法定福利在内的总劳动力成本显著上升时，雇主可能缩减招聘或转向自动化。
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Reducing the tax wedge can increase formal employment but requires offsetting revenue measures to maintain public services.降低税收楔子可增加正规就业，但需采取替代性增收措施以维持公共服务。
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Some countries use earned income tax credits to narrow the wedge for low-wage workers without raising marginal rates.一些国家通过劳动所得税收抵扣来缩小低收入劳动者的税收楔子，且不提高边际税率。
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The optimal wedge balances fairness, efficiency, and fiscal needs while minimizing distortions to work decisions.最优税收楔子应在公平性、效率与财政需求间取得平衡，同时最大限度减少对工作决策的扭曲。
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Policy debates focus less on whether taxes exist and more on how their structure shapes labor market participation and productivity.政策讨论的重点已不再是有无税收，而是税收结构如何影响劳动力市场参与度与生产率。
精读 · 大约 10 分钟
听 → 读 → 学表达 → 懂 → 今天会说这一句 → 跟读录音 → 自己说一句。
③ 学 · 重点表达
- The optimal wedge balances fairness, efficiency, and fiscal needs while minimizing distortions to work decisions. 最优税收楔子应在公平性、效率与财政需求间取得平衡，同时最大限度减少对工作决策的扭曲。
- Employers may also cut hiring or shift toward automation when total labor costs—including mandated benefits—rise significantly. 当包括法定福利在内的总劳动力成本显著上升时，雇主可能缩减招聘或转向自动化。
- A tax wedge is the gap between what employers pay for labor and what workers actually receive after taxes and contributions. 税收楔子是指雇主为劳动力支付的费用与劳动者税后及扣除社保缴费后实际到手收入之间的差额。
④ 懂 · 选一选
⑤ 今天会说这一句
The optimal wedge balances fairness, efficiency, and fiscal needs while minimizing distortions to work decisions.
⑥ 跟读并录音
The optimal wedge balances fairness, efficiency, and fiscal needs while minimizing distortions to work decisions.
第一版：录下来、回听、再听标准音。系统打分以后再加。
⑦ 说 · 自己来一句
用今天的表达，自己说一句。
例子：The optimal wedge balances fairness, efficiency, and fiscal needs while minimizing distortions to work decisions.
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