Recent research on the behavioral effects of income taxes has to a large extent focused onthe elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus themarginal tax rate. We offer new evidence on this matter by making use of a large panel ofSwedish tax payers over the...

By inverting Saez (2002)’s model of optimal income taxation, we characterize theredistributive preferences of the Irish government between 1987 and 2005. The (marginal)social welfare function revealed by this approach is consistently comparable over time andshow great stability despite...

The Polish tax and benefit system is presented in the context of a recently developedmicrosimulation model, SIMPL. The model allows simulating direct taxes, social contributionsand public benefits in Poland for the years 2003 and 2005...>br>

This paper extends previous research about the determinants of reservation wages byanalysing the effect of progressive income taxation on the ratio between reservation and netmarket wages...

In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a focus on presenting the empirical consensus. We begin with a basic continuous hours model, where individuals have completely free choice over their hours of work. We then consider...

We estimate the responses of gross labor earnings with respect to marginal and average netof-tax rates in France over the period 2003-2006. We exploit a series of reforms to theincome-tax and the payroll-tax schedules that affect individuals who earn less than twice theminimum wage. Our estimate...

Given its significance in practice, piecewise linear taxation has received relatively littleattention in the literature. This paper offers a simple and transparent analysis of its maincharacteristics. We fully characterize optimal tax parameters for the cases in which budgetsets are convex and...

Does joint taxation disadvantage women? To answer that question, this paper begins byreviewing unitary and bargaining models of intrafamily allocation, and then discusses thedeterminants of "bargaining power" in a world without taxes...

In this paper we use a dynamic structural life-cycle model to analyze the employment,fiscal and welfare effects induced by unemployment insurance. The model features a detailedspecification of the tax and transfer system, including unemployment insurance benefitswhich depend on an individual's...

This paper gives a survey of the experimental literature on the perception (bias) ofindividuals with respect to their own tax burden and its effect on economicdecisions. Six strands of literature are discussed: (1) perception of marginal taxrates, (2) influence of tax complexity on tax...