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Optimal income taxation with endogenous participation and search unemployment
Lehmann, Etienne (contributor);  … - 2008
dimensions: their skills and their values of non-market activities. Search-matching frictions on the labor markets create … unemployment. Wages, labor demand and participation are endogenous. The government only observes wage levels. Under a Maximin … general utilitarian objective. Taking account of the wage-cum-labor demand margin deeply changes the equity-efficiency trade …
Persistent link: https://www.econbiz.de/10003771876
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Corporate and personal income tax declarations
Goerke, Laszlo (contributor) - 2006
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...
Persistent link: https://www.econbiz.de/10003355568
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A simple theory of optimal redistributive taxation with equilibrium unemployment
Hungerbühler, Mathias; Lehmann, Etienne; Parmentier, Alexis - 2010
, agents are endowed with different skill levels and labor markets are perfectly segmented by skill. The government only … observes negotiated wages. More progressive taxation leads to wage moderation that boosts labor demand. We design the optimal … nonlinear redistributive tax schedule in the absence of welfare benefits and extensive labor supply margin. Compared to their …
Persistent link: https://www.econbiz.de/10003944297
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Optimal redistributive taxation in a search equilibrium model
Hungerbühler, Mathias; Lehmann, Etienne; Parmentier, Alexis - 2005
levels and endogenous involuntary unemployment due to frictions in the labor markets. Redistributive taxation distorts labor …
Persistent link: https://www.econbiz.de/10002549363
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Tax evasion in a unionised economy
Goerke, Laszlo - 2001
In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially be the case if the fine for tax evasion depends...
Persistent link: https://www.econbiz.de/10011404003