Labour supply and income distribution effects of the working income tax benefit: a general equilibrium microsimulation analysis

Table 2 Income elasticities of labour supply by household category

	One person	Couples	Couples with children	Lone parents	Other families
Less than $15,000	−0.140	−0.263	-	−0.399	−0.206
	(0.004)	(0.010)	-	(0.020)	(0.008)
$35,000 to $55,000	−0.159	−0.135	−0.265	−0.249	−0.116
	(0.001)	(0.002)	(0.003)	(0.004)	(0.002)
$55,000 to $100,000	−0.099	−0.062	−0.066	−0.086	−0.091
	(0.001)	(0.000)	(0.000)	(0.000)	(0.001)
$100,000 to $150,000	−0.050	−0.064	−0.056	−0.079	−0.072
	(0.001)	(0.001)	(0.000)	(0.002)	(0.001)
More than $150	-	−0.062	−0.078	-	−0.081
	-	(0.000)	(0.001)	-	(0.001)

Source: Estimation results.
Notes: Standard errors are between brackets. For model calibration, labour supply elasticity for Couples with children in the first income bracket is assumed equal to that of other families. The elasticities of the fourth income bracket are used for families with income higher than $100,000 and where the estimation was not possible due to a small number of observations.