This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the … elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on …

much explained by the transfer of payroll shares from high labour income share (poorly profit-making) plants to low labour … income share (profitable) plants. Empirical findings about the micro-level sources of aggregate productivity growth and the …

Advanced industrial countries have been exhibiting a steady decline of the labour income shares in the last two decades … decline in the labour income shares in the EU and an increase in the CEEC. Additionally, those EU countries which are engaged …

This paper challenges the prevailing view of the neutrality of the labour income share to labour demand, and … significantly influenced their employment trajectories across decades. This indicates that the evolution of the labour income share …

A double hurdle model of off-farm work participation and off-farm labour income was derived and estimated consistent … and farm characteristics have different impacts on off-farm work participation and on the level of off-farm labour income …

show that second-best requires a lower than the Pigouvian tax, and a higher than "first-best" labour income tax. Starting … the additional revenues to reduce labour income tax. This revenue recycling policy has three effects: the positive … presence of uncertainty, we find that the revenue recycling effect is negative if labour income tax is below second best, due …