administrative data and a tax reform in Denmark. The reform introduced joint taxation to a middle tax bracket, bringing large changes … to the tax system facing married couples. Using variation in spousal income for identification, we present non … wages (with respect to net-of-marginal-tax rates) is close to one. For higher-income workers, the effects are small and …

amenities. A planner uses affine tax functions to finance lump-sum transfers to all workers and unemployment benefits. The …We analyse the deadweight losses of tax-induced labor misallocation in an equilibrium model of the labour market where … competitive search equilibrium maximizes after-tax utility subject to resource constraints and the tax policy. A higher tax rate …