Doligalski, Paweł; Ndiaye, Abdoulaye; Werquin, Nicolas - 2022
overall rate of tax progressivity and the top tax rates on total earnings and bonuses, when such labor contracts arise from … responses. These imply that the amount of pre-tax earnings risk to which the worker is exposed is roughly invariant to tax … progressivity, whereas the (adverse) welfare consequences of the crowd-out outweigh those of the crowd-in. Quantitatively, the …