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 …

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 …

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 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 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 …

This paper characterizes the optimal redistributive tax schedule in a matching unemployment framework where (voluntary …) nonparticipation and (involuntary) unemployment are endogenous. The optimal employment tax rate is given by an inverse employment …. For plausible values of the parameters, our matching environment induces much lower employment tax rates than the usual …

This paper characterizes the optimal redistributive tax schedule in a matching unemployment framework with endogenous … (voluntary) nonparticipation and (involuntary) unemployment. The optimal employment tax rate is given by an inverse employment … responses. For plausible parameters, our matching environment induces much lower employment tax rates than the usual competitive …