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 …

risk. Progressive taxation of annual earnings provides little insurance against lifetime earnings risk. The lifetime … insurance effects of taxation may be improved by moving to a progressive tax on lifetime earnings. Similarly, the lifetime …

current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married …