This paper argues that, for a given overall level of labour income taxation, a more progressive tax schedule reduces … these theoretical predictions on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the … average wage, we show that a more progressive taxation reduces the unemployment rate and increases the employment rate. These …

This paper proposes measures to quantify the effective level and the effective progressivity of taxation in a fiscally … that does not consider income sorting. This is because high-income households systematically avoid high taxation by …

methodology, i.e. the omission of corporate taxes and inter-temporal aspects of taxation. Restating basic rules for the … important distributional result, the CNTR increases with increasing taxable income. -- Top incomes ; income taxation ; taxing …