fixed offshoring costs. In the skill-abundant country, high-productivity firms offshore a larger range of labor …-intensive inputs to the labor-abundant countries than low-productivity firms. Differently from the traditional versions of factor … intensity across firms that is positively correlated with firm productivity. Using French firm-level data for the years 1996 to …

Do minimum wages reduce in-work-poverty and wage inequality? Or can alternative policies do better? We evaluate theses … wage, 2) a combination of minimum wages and wage subsidies as e.g. in France and the Netherlands, and 3) pure wage …

wages, assume that a higher employee-borne tax burden reduces effort. In turn, this raises a firm's production costs and … effective tax rates for employees across four centiles of the distribution of gross wages: 33, 100, 167, and 500 percent of the … average, following the OECD's Taxing Wages Approach. Apart from describing features of the personal income tax data, we use …