Thiemann, Andreas; Ognyanova, Diana; Narazani, Edlira; … - 2021
reducing the tax burden on labour income. Keeping the current progressive rates but abolishing tax exemptions would lead to … EU, we show that these additional revenues could be used to reduce the tax burden on labour, which would improve income …, indicate that lowering the tax burden on labour may also lead to a slight increase in labour supply in particular for low …