Narrow search
Showing 1 - 2 of 2
Cover Image
Labor Earnings Respond Differently toIncome-Tax and to Payroll-Tax Reforms
Lehmann, Etienne; Marical, François; Rioux, Laurence - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2011
themarginal net-of-income-tax rate is around 0.2, while we find no response to the marginal netof-payroll-tax rate. The elasticity … with respect to the average net-of-tax rates is not significantfor the income-tax schedule, while it is close to -1 for the … payroll-tax schedule. A plausibleexplanation is the existence of significant labor supply responses to the income-tax schedule …
Persistent link: https://www.econbiz.de/10009522198
Cover Image
Optimal Piecewise Linear Income Taxation
Apps, Patricia; Long, Ngo Van; Rees, Ray - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2011
Given its significance in practice, piecewise linear taxation has received relatively littleattention in the literature. This paper offers a simple and transparent analysis of its maincharacteristics. We fully characterize optimal tax parameters for the cases in which budgetsets are convex and...
Persistent link: https://www.econbiz.de/10009522218