Lehmann, Etienne; Parmentier, Alexis; van der Linden, Bruno - 2008
objective, if the elasticity of participation decreases along the distribution of skills, at the optimum, the average tax rate … is increasing, marginal tax rates are positive everywhere, while wages, unemployment rates and participation rates are … distorted downwards compared to their laissez-faire values. A simulation exercise confirms some of these properties under a …