"In choosing how much to work, people respond to incentives that are partly determined by taxes on income
from that work and by government benefits that vary with income. Those responses play a critical role in the
Congressional Budget Office’s (CBO’s) analyses of the effects of changes in fiscal policy on economic outcomes..."
https://www.cbo.gov/sites/default/files/cbofiles/attachments/10-25-2012-Labor_Supply_and_Fiscal_Policy.pdf
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