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The paper studies the design of couples income taxation when consumption and labor supply decisions within the couple …
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consequences for the taxation of labor income. Using a dynamic moral hazard model of social insurance, we find that optimal labor …
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Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which...
Persistent link: https://www.econbiz.de/10010337205
the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in …
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