) nonparticipation and (involuntary) unemployment are endogenous. The optimal employment tax rate is given by an inverse employment … elasticity rule. This rule depends on the global response of the employment rate, which depends not only on the participation …. For plausible values of the parameters, our matching environment induces much lower employment tax rates than the usual …

What are the impacts of labor tax reform on wage setting and employment to keep the relative tax burden per low … of low-skilled workers, whereas it will decrease (increase) employment of high-skilled workers in CES utility function …

We characterize optimal redistributive taxation when individuals are heterogeneous in their skills and their values of …

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

, to keep the relative tax burden per worker constant, has a wage moderating and a positive effect on employment and …

the effects of labor income taxation on growth. We develop an OLG model where formal schooling and child care enter the … to the effects of labor income taxation on growth …

This paper presents the case for tax progressivity based on recent results in optimal tax theory. We consider the … optimal progressivity of earnings taxation and whether capital income should be taxed. We critically discuss the academic …

We investigate how the optimal nonlinear income tax schedule is modified when taxpayers can evade taxation by …