In this research we estimate a neoclassical household labor supply model for married individuals, incorporating the main elements of the tax system, using Italian microdata. We found that while the labor supply of women is rather elastic with respect to wages and income variation, men's labor...

In this paper we present a critical survey of two "generations" of studies addressing the empirical computation of optimal income taxes. The first generation, from 1971 up to the late '90s, mainly consists of illustrative numerical exercises rather than of empirical applications. The optimal...