variations in linear budget constraints. This is quite surprising since most income tax systems are nonlinear, generating … that are correct for variations in a linear income tax. Such a procedure leads to incorrect results. The main purpose of … this paper is to show how to correctly calculate the marginal deadweight loss when the income tax is nonlinear. A second …

examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to … adjustment of intra-family transfers compensates the secondary earner for the increased tax load. …

's skill composition. A proportional labour income tax induces too many workers with high innate ability to choose an … the economy. The government can correct for this distortion by use of differentiated tuition fees or tax rates. …

Finnish payroll tax subsidy scheme, which is targeted at the employers of older, full-time, low-wage workers. The system …

taxable income, reacts to changes in marginal tax rates. In this study we use a rich panel data set and a sequence of tax … reforms that took place in Sweden during the 1980's to estimate the elasticity of the hourly wage rate with respect to the net-of-tax … rate. While carefully accounting for the endogeneity of marginal tax rates as well as other factors that determine wage …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax … includes all taxpayers in the top percentile of the gross income distribution. We show that despite substantial tax base … erosion and significant reductions of top statutory marginal tax rates, German income taxation has remained effectively …