with an improvement in offshoring technology, we find that there is a role for a wage tax or a minimum wage in the …

tax schemes that alleviate poverty. To avoid conflict with individual well-being, we require redistribution to take place … yields the following evaluation criterion: tax schemes should minimize the labor time required to reach the poverty line. We …

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

if the tax level is held constant at the initial wage. However, unemployment will rise if firms are constrained to zero … profits in the long-run and if tax revenues are constant. This reversal of employment effects occurs because the shift in … the firm's profits cannot change, the tax increase will cause some firms to close down and unemployment will rise. Thus …

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. …

-specific statutory labor income tax codes. We further evaluate the role of consumption taxes, gender and educational wage premia, and the … in this paper. We will make the non-linear tax codes used as an input into the analysis available as a user-friendly and …