help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a …

income data. Yet, what matters for incentives is how much an individual can consume or save after taxation. We show that net …

This paper characterizes optimal income taxation when individuals respond along both the intensive and extensive …

We propose a canonical model of optimal nonlinear redistributive taxation with matching unemployment. In our model …, 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 …

We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life … recommendations are misguided if the aim is to exclusively raise government revenue …

In this paper we argue that, for a given overall level of labour income taxation, a more progressive tax schedule … on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the average wage, our estimates … are confirmed when we account for the potential endogeneity of both average taxation and progressivity. Overall, our …

This paper characterizes the optimal redistributive taxation when individuals are heterogeneous in two exogenous … unemployment. Wages, labor demand and participation are endogenous. The government only observes wage levels. Under a Maximin …