Lehmann, Etienne; Marical, François; Rioux, Laurence - 2012
earn less than twice the minimum wage. Our estimate for the elasticity of gross labor income with respect to the marginal … net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity …-tax schedule, combined with sticky posted wages (i.e., the gross labor income minus payroll taxes divided by hours worked). Finally …