Lehmann, Etienne; Lucifora, Claudio; Moriconi, Simone; … - Institute for the Study of Labor (IZA) - 2014
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 …
