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 …
