An earlier classroom lesson was well-founded: temporarily below-normal tax rates on labor this year, when merged with the prospect of reversion to normal rates next year, will encourage households to squeeze more work into this year and to work less in future years. This proposition was recently tested anew on Icelandic data and performed well.
前车之鉴，后人之师：今年暂时低于正常的劳动力税率，与明年将重回正常税率的前景结合在一起，将促使许多家庭把更多的工作挤在今年，而在今后几年减少工作量。这一观点最近已得到来自冰岛的数据的重新验证。