associated with a more regulated labor market, lower unemployment benefit replacement rates, and a smaller tax wedge on labor. We …

political economy and optimal income tax models with a focus on income acquisition. However, actual tax-benefit systems are … based on much more information. We introduce fairness in a tax-benefit scheme that is based on several characteristics. The … extent to which it can be changed by exerting effort. Two testable predictions result. First, the tax rate on partially …

This paper provides a detailed analysis on the incidence of the tax structure on the labor market. To do so it goes …;compositionquot; effect defined as a payroll tax bias (PTB): the proportion of payroll taxes paid by employees with respect to the one paid by …

Barriers to outsourcing that are being currently implemented in the US effectively tax its companies who "export" jobs … oligopolistic context. We find that while an outsourcing tax favors domestic workers by causing firms to switch to a greater use of … effects, which inform us about the conditions under which such a tax achieves its stated objective. Next, we consider the …