LEHMANN, Etienne; LUCIFORA, Claudio; MORICONI, Simone; … - Institut de Recherche Économique et Sociale (IRES), … - 2013
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 wage-moderation effect and increases overall employment...