Gender Based Taxation (GBT) satisfies Ramsey´s optimal criterion by taxing less the moreelastic labor supply of (married) women. This holds when different elasticities between menand women are taken as exogenous and primitive...

We build a theoretical model to study whether a minimum wage can be welfare-improving if itis implemented in conjunction with an optimized nonlinear income tax. We consider this issuein a framework where search frictions on the labor market generate unemployment. Workersdiffer in productivity...

We analyze optimal taxation in an economy with monopsonistic labor markets. Theindividuals, whose only decisions are whether to work, or not, have heterogeneousproductivities and opportunity costs of work. Given its preferences for redistribution, thegovernment, which does not observe the...