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type:"article"
~person:"Lehmann, Etienne"
~person:"Sørensen, Peter Birch"
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Search: subject_exact:"EStG (Einkommensteuergesetz)"
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Lehmann, Etienne
Sørensen, Peter Birch
Creedy, John
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Faut-il mettre au barème les dividendes?
Lefèbvre, Marie-Noëlle
;
Lehmann, Etienne
;
Sicsic, Michaël
- In:
Revue française d'économie : RFE
36
(
2021
)
1
,
pp. 57-98
Persistent link: https://www.econbiz.de/10013414706
Saved in:
2
Optimal income taxation with composition effects
Jacquet, Laurence
;
Lehmann, Etienne
- In:
Journal of the European Economic Association : JEEA
19
(
2021
)
2
,
pp. 1299-1341
Persistent link: https://www.econbiz.de/10012594406
Saved in:
3
Optimal income taxation with unemployment and wage responses : a sufficient statistics approach
Kroft, Kory
;
Kucko, Kavan
;
Lehmann, Etienne
;
Schmieder, …
- In:
American economic journal : a journal of the American …
12
(
2020
)
1
,
pp. 254-292
Persistent link: https://www.econbiz.de/10012181065
Saved in:
4
Taxation and the optimal constraint on corporate debt finance : why a comprehensive business income tax is suboptimal
Sørensen, Peter Birch
- In:
International tax and public finance
24
(
2017
)
5
,
pp. 731-753
Persistent link: https://www.econbiz.de/10011800053
Saved in:
5
Beyond the labour income tax wedge : the unemployment-reducing effect of tax progressivity
Lehmann, Etienne
;
Lucifora, Claudio
;
Moriconi, Simone
; …
- In:
International tax and public finance
23
(
2016
)
3
,
pp. 454-489
Persistent link: https://www.econbiz.de/10011592897
Saved in:
6
A la recherche des incitations perdues : pour une fusion de la prime d'activité, de la CSG, des cotisations sociales et de l'impôt sur le revenu
Lehmann, Etienne
- In:
Revue française d'économie : RFE
31
(
2016
)
1
,
pp. 153-185
Persistent link: https://www.econbiz.de/10011522671
Saved in:
7
Optimal income taxation with Kalai wage bargaining and endogenous participation
Jacquet, Laurence
;
Lehmann, Etienne
;
Van der Linden, Bruno
- In:
Social choice and welfare
42
(
2014
)
2
,
pp. 381-402
Persistent link: https://www.econbiz.de/10010259985
Saved in:
8
Tax me if you can! : optimal nonlinear income tax between competing governments
Lehmann, Etienne
;
Simula, Laurent
;
Trannoy, Alain
- In:
The quarterly journal of economics
129
(
2014
)
4
,
pp. 1995-2030
Persistent link: https://www.econbiz.de/10010485696
Saved in:
9
Labor income responds differently to income-tax and payroll-tax reforms
Lehmann, Etienne
;
Marical, François
;
Rioux, Laurence
- In:
Journal of public economics
99
(
2013
),
pp. 66-84
Persistent link: https://www.econbiz.de/10009721356
Saved in:
10
Optimal redistributive taxation with both extensive and intensive responses
Jacquet, Laurence
;
Lehmann, Etienne
;
Van der Linden, Bruno
- In:
Journal of economic theory
148
(
2013
)
5
,
pp. 1770-1805
Persistent link: https://www.econbiz.de/10010195614
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