身边的经济学·社会常识英语30篇（2）

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税收楔子通过降低实际工资减少劳动供给

A tax wedge is the gap between what employers pay for labor and what workers actually receive after taxes and contributions.
When income taxes, payroll taxes, or social security levies rise, take-home pay falls even if gross wages stay constant.
Workers respond by reducing hours or exiting the labor force entirely, especially secondary earners or near-retirement individuals.
High marginal tax rates on additional earnings weaken the incentive to work overtime or accept promotions with modest pay bumps.
Evidence shows labor supply elasticity is greater for women, youth, and part-time workers facing complex benefit cliffs.
Employers may also cut hiring or shift toward automation when total labor costs—including mandated benefits—rise significantly.
Reducing the tax wedge can increase formal employment but requires offsetting revenue measures to maintain public services.
Some countries use earned income tax credits to narrow the wedge for low-wage workers without raising marginal rates.
The optimal wedge balances fairness, efficiency, and fiscal needs while minimizing distortions to work decisions.
Policy debates focus less on whether taxes exist and more on how their structure shapes labor market participation and productivity.