-neutral tax systems on labor supply. We find that working tax credit and gender-based taxation boost it, with the effects of the … former being concentrated on low educated women. Conversely, joint taxation implies a drop in the participation rate. …

Most empirical studies on the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining …

This paper argues that, for a given overall level of labour income taxation, a more progressive tax schedule reduces … these theoretical predictions on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the … average wage, we show that a more progressive taxation reduces the unemployment rate and increases the employment rate. These …

. In a scheme with a proportional income tax and benefits with a contributory component, taxation generally increases the …