Lehmann, Etienne; Marical, François; Rioux, Laurence - In: Journal of Public Economics 99 (2013) C, pp. 66-84
We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over the period 2003–2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who earn less than twice the minimum wage. Our estimate...