net wage. This would counteract the distortion of labor supply arising from wage taxation. Full privatization is never …

utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …

We analyze the role of optimal income taxation across different local labor markets. Should labor in large cities be …

required for making the reform politically viable. However, taxation is distortionary. Then, it is unclear that compensatory …. Transfers have to be financed by proportional taxation on firm's revenues or, equivalently, labor income. Labor supply is … elastic to net post-tax real wages, and hence reduced by taxation. In a setting where preferences are isoelastic, deregulation …

This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals …