Why are there two different views on the effect of taxation on labor supply in the United States?

What will be an ideal response?

The effect of a tax on labor would depend on the elasticity of labor supply. Early empirical studies found that the Reagan tax cuts of the 1980s led to around a 6% increase in the number of hours worked—resulting in a relatively large elasticity estimate. However, when economists used richer data sets to estimate the same elasticity, they found a very small elasticity estimate: most estimates of the elasticity of labor are in the range of 0 to 0.1 . If the supply of labor is relatively elastic, then an increase in income taxes will have a large impact on labor supply. But if labor supply is inelastic, then a tax increase won't cause a big change in the number of hours a worker supplies.