role of aspects of labor taxation for the international location of headquarters. While profit taxes can be avoided in …

moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a … income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of …

residing in Switzerland. The used institutional setting generates two thresholds through which locally heterogeneous taxation …

This paper extends the Mirrlees (1971) model of optimal non-linear income taxation with a monitoring technology that … implemented. Monitoring of labor effort reduces the distortions created by income taxation and raises optimal marginal tax rates …

This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint … widens the set of cases in which individual taxation is welfare-superior …

costs of taxation due to factors such as taxbase shifting. This paper provides an additional argument demonstrating the non ….3 and -0.9. These results suggest that the ETI is not sufficient to calculate the welfare cost of taxation …

This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual … determinants of across-household heterogeneity in second earner labour supply. We find that individual taxation is welfare …-superior to joint taxation in models that match the data on empirical wage distributions, on grounds of both efficiency and equity …