income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …

In this paper, we study how the tax-and-transfer system reduces the inequality of lifetime income by redistributing … risk. Progressive taxation of annual earnings provides little insurance against lifetime earnings risk. The lifetime … insurance effects of taxation may be improved by moving to a progressive tax on lifetime earnings. Similarly, the lifetime …

In this paper, we study how the tax-and-transfer system reduces the inequality of lifetime income by redistributing … risk. Progressive taxation of annual earnings provides little insurance against lifetime earnings risk. The lifetime … insurance effects of taxation may be improved by moving to a progressive tax on lifetime earnings. Similarly, the lifetime …

effect of income tax and transfers on labor supply incentives. Additionally, the model recognizes the demand side driven …