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 …

We derive a sufficient statistics optimal income tax formula in a general model that incorporates unemployment and … endogenous wages, to study the shape of the tax and transfer system at the bottom of the income distribution. The sufficient … statistics using policy variation from the U.S. tax and transfer system. Our results suggest that the optimal tax more closely …

This paper deals with optimal income taxation under labor outsourcing and FDI. We show how the optimal income tax …

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 …