The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to … by income groups, they prove that for three types of revenue-neutral linear personal income tax reforms (PIT) based on … sufficiently small (e.g. 1%), the best option is allocating tax changes proportionally to net income, and the worst doing it …

The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to … by income groups, they prove that for three types of revenue-neutral linear personal income tax reforms based on Pfähler … sufficiently small (e.g. 1%), the best option is allocating tax changes proportionally to net income, and the worst doing it …

demand and wages. Compared to their efficient values, gross wages, unemployment and participation are lower. Average tax … rates are increasing. Marginal tax rates are positive, even at the top. Finally, numerical simulations suggest that … redistribution is much more important in our setting than in a comparable Mirrlees (1971) setting …

We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who … net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity …

We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over … the period 2003–2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who … net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity …

income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax … effect. For the empirical analysis, they use microdata from the Spanish personal income tax return panel disseminated by the … Spanish Institute of Fiscal Studies. The main results show that the 2007 tax reform resulted in a range of elasticity values …

The aim of this paper is to analyse how Spanish taxpayers responded to the introduction of the dual personal income tax … model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax rate for … empirical analysis, the authors use microdata from the Spanish personal income tax return panel disseminated by the Spanish …

We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who … net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity …

We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect … marginal net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The …

We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple incomes and differ along many … unobserved dimensions. We derive the necessary conditions for the government’s optimum using both a tax perturbation and a … method to find the optimal tax schedule. Applied to the optimal taxation of couples, we find that optimal isotax curves are …