Jacquet, Laurence; lehmann, Etienne; Linden, Bruno Van Der - Théorie Économique, Modélisation, Application … - 2012
This paper characterizes the optimal redistributive tax schedule in a matching unemployment framework where (voluntary) nonparticipation and (involuntary) un- employment are endogenous. The optimal employment tax rate is given by an inverse employment elasticity rule. This rule depends on the...