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705 IZA Discussion Papers
IZA Discussion Paper No. 2980
The Effects of In-Work Benefit Reform in Britain on Couples: Theory and Evidence
Marco Francesconi, Helmut Rainer, Wilbert van der Klaauw
published in: Economic Journal, 119 (535), 2009, F66 - F100
IZA Discussion Paper No. 2957
On the Optimality of a Minimum Wage: New Insights from Optimal Tax Theory
Mathias Hungerbühler, Etienne Lehmann
published in: Journal of Public Economics, 2009, 93 (3-4), 464-481
IZA Discussion Paper No. 2955
Optimal Taxation and Monopsonistic Labor Market: Does Monopsony Justify the Minimum Wage?
Pierre Cahuc, Guy Laroque
pubished in: Journal of Public Economic Theory, 2014, 16 (2), 259–273.
IZA Discussion Paper No. 2910
The Taxation of Couples
Patricia Apps, Ray Rees
published as "Optimal Taxation and Tax Reform for Two-Earner Households" in: CESifo Economic Studies, 2011, 57 (2), 283-304
IZA Discussion Paper No. 2861
How Tax Progression Affects Effort and Employment
Erkki Koskela, Ronnie Schöb
published as 'Is Tax Progression Good for Employment? Efficiency Wages and the Role of the Prereform Tax Structure' in: FinanzArchiv, 2009, 65 (1), 51 - 72
IZA Discussion Paper No. 2861
How Tax Progression Affects Effort and Employment
Erkki Koskela, Ronnie Schöb
published as 'Is Tax Progression Good for Employment? Efficiency Wages and the Role of the Prereform Tax Structure' in: FinanzArchiv, 2009, 65 (1), 51 - 72
IZA Discussion Paper No. 2845
Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
Helene Dearing, Helmut Hofer, Christine Lietz, Rudolf Winter-Ebmer, Katharina Wrohlich
published in: Fiscal Studies, 2007, 28 (4), 463-495
IZA Discussion Paper No. 2672
Top Incomes in Sweden during Three-Quarters of a Century: A Micro Data Approach
Björn Anders Gustafsson, Birgitta Jansson
published in: Cambridge Journal of Economics, 2008, 32 (6), 963-976
IZA Discussion Paper No. 2669
A Theory of Child Targeting
Olivier B. Bargain, Olivier Donni
published as 'Targeting and Child Poverty' in: Social Choice and Welfare, 2012, 39(4), 783-808
IZA Discussion Paper No. 2610
Minimum Wages, the Earned Income Tax Credit, and Employment: Evidence from the Post-Welfare Reform Era
David Neumark, William Wascher
IZA Discussion Paper No. 2599
The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply
Marco Caliendo, Ludovica Gambaro, Peter Haan
published in: Applied Economics Letters, 2009, 16 (9), 877-883
IZA Discussion Paper No. 2578
The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective
Graziella Bertocchi
revised version published in: Economics and Politics, 2011, 23 (1), 107 - 131
IZA Discussion Paper No. 2563
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
Benno Torgler, Friedrich Schneider
IZA Discussion Paper No. 2559
Rent Taxation in a Small Open Economy: The Effect on Transitional Generations
Marko Koethenbuerger, Panu Poutvaara
published in: International Tax and Public Finance, 2009, 16 (5), 697-709
IZA Discussion Paper No. 2555
Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment
Herwig Immervoll
corrected and updated version published in OECD (2007), Taxing Wages 2005/2006
IZA Discussion Paper No. 2541
The Impact of Tax Morale and Institutional Quality on the Shadow Economy
Benno Torgler, Friedrich Schneider
published in: Journal of Economic Psychology, 2009, 30 (2), 228-245
IZA Discussion Paper No. 2507
Selection Wages: An Example
Ekkehart Schlicht
substantially enlarged version published as 'Wage Dispersion, Over-Qualification, and Reder Competition' in: Economics e-Journal, 2007, 2007-13
IZA Discussion Paper No. 2468
Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
Rolf Aaberge, Ugo Colombino
revised version published in: Scandinavian Journal of Economics, 2013, 115 (2), 449-475
IZA Discussion Paper No. 2428
Fiscal Competition and the Composition of Public Spending: Theory and Evidence
Rainald Borck, Marco Caliendo, Viktor Steiner
published in: FinanzArchiv, 2007, 63 (2), 264-277
IZA Discussion Paper No. 2374
Taxation and Internal Migration: Evidence from the Swiss Census Using Community-Level Variation in Income Tax Rates
Thomas Liebig, Patrick A. Puhani, Alfonso Sousa-Poza
published in: Journal of Regional Science, 2007, 47 (4), 807-836
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