Fenge, Robert; Uebelmesser, Silke; Werding, Martin - 2002
demonstrate that these tax rates are declining over the life cycle. Using German micro-data for men and married women we estimate … periodic wage elasticities of labour supply in order to check the second-best properties of this timing of tax rates. An …-shaped" tax profile for male workers. This result contradicts the standard proposal to smooth the profile of implicit tax rates …