and the impacts of labour tax progression on domestic wage setting and employment. The wage elasticity of domestic labour … employment and a negative effect on outsourcing. …

Most empirical studies on 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 …

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 …

cuts, both with or without over-education effects. Introducing over-education changes substantially the employment …

(EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp …

This paper characterizes the optimal redistributive taxation when individuals are heterogeneous in two exogenous …

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

(voluntary) nonparticipation and (involuntary) unemployment. The optimal employment tax rate is given by an inverse employment … elasticity rule. This rule depends on the global response of the employment rate, which depends not only on the participation … responses. For plausible parameters, our matching environment induces much lower employment tax rates than the usual competitive …

In this paper we argue that, for a given overall level of labour income taxation, a more progressive tax schedule … increases employment. From a theoretical point of view, higher progressivity increases overall employment through a wage … moderating effect and also because employment of low-paid workers is more elastic to wages. We test these theoretical predictions …