Complementary to microsimulation studies focusing on the impact of labor supply as a choice of hours worked we shed light on another variable that survey data are not capable of taking into account: the choice of work effort. Our aim is to investigate the effect of individual and joint taxation...

The paper studies the design of couples income taxation when consumption and labor supply decisions within the couple are made in a cooperative way according to some bargaining scheme. Specifically, the couple maximizes a weighted sum of the spouses utilities. In the first part of the paper, the...

This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved by personal income taxes, employees’ social...

This paper provides an empirical investigation on the drivers of tax and transfer income redistribution to working-age households across the OECD over the last two decades, in a context where it has been declining in the vast majority of countries. The analytical approach is based on a...

We investigate the determinants of couples labor supply within an experimental setting. On the one hand, we are interested in the effect of taxes on couples labor supply, but on the other hand we focus on factors beyond purely economic incentives: the role of the social norm of a male...