from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical … tax revenues. In this study, we conducted an original real effort experiment in an online labor market with almost 1 … to evade (increased labor supply by 37%). More importantly, the expected tax revenue significantly and substantially …

Green tax reform is unpopular because, typically, the poor are hurt most by the higher prices of carbon …-intensive commodities. If revenues from a carbon tax are recycled, it may be feasible to gain popular support for green tax reform. To … the German income tax schedule and let emission intensities decline in the carbon tax. If the revenue from a carbon tax is …

We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who … net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity …

it spans over four decades and includes a large number of tax reform episodes, with tax rate variation arising both from …

This paper highlights the possibility that negative marginal tax rates arise in an intensive-margin optimal income tax …

advantage" of the income tax. I derive a desirability condition for the minimum wage and write it in terms of empirical …

retirement age to 68 years, may limit the tax increases to 4 percentage points of value added tax and reduce the decline of per …