Lehmann, Etienne; Marical, François; Rioux, Laurence - Institute for the Study of Labor (IZA) - 2011
We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect individuals who earn less than twice the minimum wage. Our...