Lehmann, Etienne; Marical, François; Rioux, Laurence - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2011
We estimate the responses of gross labor earnings with respect to marginal and average netof-tax rates in France over the period 2003-2006. We exploit a series of reforms to theincome-tax and the payroll-tax schedules that affect individuals who earn less than twice theminimum wage. Our estimate...