The public finance literature demonstrates the equivalence between consumption and labor income (wage) taxes. We construct an environment in which individuals make real labor-leisure choices and spend their earned income on real goods. We use this experimental framework to test whether a labor...

The public finance literature demonstrates the equivalence between consumption and labor-income (wage) taxes. We introduce an experimental paradigm in which individuals make real labor-leisure choices and spend their earned income on real goods. We use this paradigm to test whether a...

The EITC is intended to encourage work. But EITC-induced increases in labor supply may drive wages down. I simulate the economic incidence of the EITC. In each scenario that I consider, a large portion of low-income single mothers' EITC payments is captured by employers through reduced wages....

The economics workings of the corporate income tax remain controversial. Harberger's seminal 1962 article viewed the tax as raising the cost of capital used to produce corporate goods. But corporate goods can be and generally are made by non-corporate firms, suggesting that the corporate tax...

We examine household labor supply decisions in Argentina, Brazil, Paraguay, and Uruguay. After presenting a discrete joint-choice model, we assume and estimate a quadratic utility function. We use the estimated parameters to compute the elasticities of labor supply with respect to non-labor...

We model and estimate the incidence of the corporate income tax under imperfect competition. Identification comes from variation in effective marginal tax rates in the United States across industries and time. Our empirical results suggest that labor bears a significant portion of the burden of...

When the labour supply is elastic with respect to the net wage, labour income taxation generates economic distortion and welfare loss. The substitute effect is a key determinant of the magnitude of such deadweight loss; thus, evaluating the elasticity of the labour supply has broad and...

In metropolitan France, in the absence of a child, only those aged 25 and older are eligible to the minimum income (called RSA since June 2009, or RMI before that date). This article assesses whether the RMI or the RSA discourages young people to work. If this was indeed the case, we should...

Este trabajo estudia las relaciones entre Hacienda y agricultura en España durante el siglo XIX, a través de la presión fiscal soportada por la renta agraria. Un primer apartado es de carácter metodológico. El segundo describe brevemente la reforma tributaria de 1845 que implantó en...

This paper analyzes the effects of income taxation on the international migration and earnings of top earners using a Danish preferential foreigner tax scheme and population-wide Danish administrative data. This scheme, introduced in 1991, allows new immigrants with high earnings to be taxed at...