policies? Should we consider the endogenous changes of factor prices in tax formulas? We show that the answers to these two … questions depend only on the features of the income tax system. More precisely, can the tax system distinguish incomes from each … multipliers". These multipliers shape tax systems to correct for market failures as well as for the effects of price adjustments …

We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple incomes and differ along many … unobserved dimensions. We derive the necessary conditions for the government's optimum using both a tax perturbation and a … method to find the optimal tax schedule. Applied to the optimal taxation of couples, we find that optimal isotax curves are …

We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple in- comes and differ along many … unobserved dimensions. We derive the necessary conditions for the government's optimum using both a tax perturbation and a … method to find the optimal tax schedule. Applied to the optimal taxation of couples, we find that optimal isotax curves are …

We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect … substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes … such as income-shifting. Formalizing the tax schedule as the sum of many one-dimensional schedules, we express optimal …

We theoretically express the Laffer tax rate on capital income as a function of the elasticities of capital income (the … "direct" elasticity) and of labor income (the "cross" elasticity) with respect to the net-of-tax rate on capital income. We … estimate these elasticities using salient capital tax reforms that took place in France between 2008 and 2017. Graphical …

We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who … net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity …

participation are endogenous. Average tax rates are increasing at the optimum. This shifts wages below their laissez faire value and … distorts labor demand upwards. The marginal tax rate is positive at the top of the skill distribution even when the latter is …

We derive a general optimal income tax formula when individuals respond along both the intensive and extensive margins … the Spence-Mirrlees condition being imposed. Employing a new tax perturbation approach that integrates the nonlinearity of … the tax function into the behavioral elasticities, we derive a fairly mild condition for optimal marginal tax rates to be …