and identical between countries except for the timing of taxation. Expected taxation rather than current tax levels …

introduce either taxation or rationing. Each treatment is subjected to two conditions: the burden of the deficit is either …-riding. Individualized taxation brings the voluntary contributions closer to the optimum while uniform rationing appears to be the worst …

. We analyze the role of public spending, financed by labor income and consumption taxation, on the emergence of …

that health expenditures have not always to be subsidized. Indeed, the taxation of births plays the role of an indirect …

introduce either taxation or rationing. Each treatment is subjected to two conditions: the burden of the deficit is either …-riding. Individualized taxation brings the voluntary contributions closer to the optimum while uniform rationing appears to be the worst …

This paper argues that, for a given overall level of labour income taxation, a more progressive tax schedule reduces … these theoretical predictions on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the … average wage, we show that a more progressive taxation reduces the unemployment rate and increases the employment rate. These …

Earlier studies suggest that income taxation may affect not only labour supply but also domestic work. Here we … investigate the impact of income taxation on partners' labour supply and housework, using data for France that taxes incomes of … replacing joint taxation of married spouses' incomes with separate taxation would increase the husband's housework hours by 1 …