average wage, we show that a more progressive taxation reduces the unemployment rate and increases the employment rate. These …This paper argues that, for a given overall level of labour income taxation, a more progressive tax schedule reduces … the unemployment rate and increases the employment rate. From a theoretical point of view, higher progressivity induces a …

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. -- Taxation ; growth ; human capital production function ; child care …

) 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 …

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

-age individuals. -- optimal capital taxation ; risk ; Atkinson-Stiglitz theorem …

This paper studies the design of couples' income taxation. Consumption and labor supply decisions within the couple are …