Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of …

We study the impact of income taxation on both partners' allocation of time to market work and unpaid house work in …'s. Tax policy simulations suggest that moving from joint taxation for married couples to separate taxation of each spouse … would go a small step in the direction of equalizing market and non-market work of spouses. Selective taxation with smaller …

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 …

of workers faced with progressive taxation under tournaments and piece rates. Because of the difficulty identifying any … sensitive, and conclude with a tentative evaluation of the welfare benefits of progressive taxation in tournament economies. …

We analyze the role of optimal income taxation across different local labor markets. Should labor in large cities be …

Most empirical studies of the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining …