internationally mobile and labour immobile. In setting tax rates the government is assumed to behave as a Stackelberg leader towards …

first backward bending and then vertical. This can justify an optimal marginal tax rate on top incomes equal to 100 percent …

make this point in a simple linear tax setting with a population of agents differing in terms of productivities, labor … are also more elastic in labor supply, giving them a lower tax rate is a good thing. This mechanism may be compared to …-linear tax schedules. …

provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … reveal that the insurance component contributes significantly to optimal labor tax rates and provides an informative lower …

provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … reveal that the insurance component contributes significantly to optimal labor tax rates and provides an informative lower …

Ramsey government achieves efficient labor market volatility; doing so requires labor-income tax volatility that is orders of … magnitude larger than the "tax-smoothing" results based on Walrasian labor markets, but a few times smaller than the results … order to understand optimal tax volatility. …

Ramsey government achieves efficient labor market volatility; doing so requires labor-income tax volatility that is orders of … magnitude larger than the "tax-smoothing" results based on Walrasian labor markets, but a few times smaller than the results … order to understand optimal tax volatility. …

results suggest that taxing (retirement) saving is optimal to boost the retirement age and to reduce the tax-burden on working …

What are the impacts of labor tax reform on wage setting and employment to keep the relative tax burden per low …-skilled labor and perfect competition in high-skilled labor in the presence of outsourcing? A higher degree of tax progression by … raising the wage tax and the tax exemption for the low-skilled workers will decrease the wage rate and increase labour demand …