In this paper we argue that, for a given overall level of labour income taxation, a more progressive tax schedule … increases employment. From a theoretical point of view, higher progressivity increases overall employment through a wage … moderating effect and also because employment of low-paid workers is more elastic to wages. We test these theoretical predictions …

Most empirical studies on the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining …

We study the impact of income taxation on both partners' allocation of time to market work and unpaid house work in …'s. Tax policy simulations suggest that moving from joint taxation for married couples to separate taxation of each spouse … would go a small step in the direction of equalizing market and non-market work of spouses. Selective taxation with smaller …

outcomes such as medical care costs, educational attainment, employment, wages, and crime. It also reviews the research on …

stronger for social expenditure policies than for progressive taxation, which seems to trigger more inequality increasing …

consistent with economic theory. The general model we suggest may provide future research with an interesting setting to test …

along the employment rate (the extensive margin). In this paper we develop an equilibrium matching model where both margins …