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Chapter 7. Optimal Labor Income Taxation

Piketty, Thomas; Saez, Emmanuel - In: Handbook of public economics : volume 5, (pp. 391-474). 2013

This handbook chapter reviews recent developments in the theory of optimal labor income taxation. We emphasize … connections between theory and empirical work that were initially lacking from optimal income tax theory. First, we provide … historical and international background on labor income taxation and means-tested transfers. Second, we present the simple model …

Persistent link: https://www.econbiz.de/10014025490

Earnings Determination and Taxes: Evidence froma Cohort Based Payroll Tax Reform in Greece

Saez, Emmanuel; Matsaganis, Manos; Tsakloglou, Panos - Institut zur Zukunft der Arbeit <Bonn> - 2010

This paper analyzes the response of earnings to payroll tax rates using a cohort-basedreform in Greece. All individuals who started working on or after 1993 face permanently amuch higher earnings cap for payroll taxes, creating a large and permanent discontinuity inmarginal payroll tax rates by...

Persistent link: https://www.econbiz.de/10009360601

Evidence of tax-induced individual behavioral responses

Kniesner, Thomas J.; Ziliak, James P. - In: Fundamental tax reform : issues, choices, and …, (pp. 375-411). 2008

Persistent link: https://www.econbiz.de/10003726353

Top incomes in the long run of history

Atkinson, Anthony B.; Piketty, Thomas; Saez, Emmanuel - 2009

Persistent link: https://www.econbiz.de/10003898429

How does your kindergarten classroom affect your earnings? : evidence from Project STAR

Chetty, Raj; Friedman, John N; Hilger, Nathaniel; Saez, … - 2010

Persistent link: https://www.econbiz.de/10008667033

Earnings determination and taxes : evidence from a cohort based payroll tax reform in Greece

Saez, Emmanuel; Matsaganis, Manos; Tsakloglou, Panos O. - 2010

This paper analyzes the response of earnings to payroll tax rates using a cohort-based reform in Greece. All individuals who started working on or after 1993 face permanently a much higher earnings cap for payroll taxes, creating a large and permanent discontinuity in marginal payroll tax rates...

Persistent link: https://www.econbiz.de/10003939261