IZA Discussion Papers

IZA Discussion Paper No. 3699

Flexible Outsourcing and the Impacts of Labour Taxation in European Welfare States

Erkki Koskela, Panu Poutvaara

IZA Discussion Paper No. 3522

Outsourcing and Labor Taxation in Dual Labor Markets

Erkki Koskela, Panu Poutvaara

IZA Discussion Paper No. 3451

Efficient Tax Policy Ranks Education Higher Than Saving

Wolfram F. Richter

revised version based on DP 2328 and DP 3451 published as "Taxing education in Ramsey's tradition" in: Journal of Public Economics, 2009, 93 (11-12), 1254-1260

IZA Discussion Paper No. 3405

Labour Supply and Taxes

Costas Meghir, David Phillips

IZA Discussion Paper No. 3364

Explaining the Evolution of Hours Worked and Employment across OECD Countries: An Equilibrium Search Approach

François Langot, Coralia Quintero Rojas

updated version published as 'Explaining labor wedge trends: An equilibrium search approach' in: European Journal of Comparative Economics, 2016, 13 (1), 3 - 35

IZA Discussion Paper No. 3318

Taxation, Aggregates and the Household

Nezih Guner, Remzi Kaygusuz, Gustavo Ventura

published as 'Taxation and Household Labor Supply' in: Review of Economic Studies, 2012, 79 (3), 1113-1149.

IZA Discussion Paper No. 3233

Gender Based Taxation and the Division of Family Chores

Alberto Alesina, Andrea Ichino, Loukas Karabarbounis

published in: American Economic Journal: Economic Policy, 2011, 3 (2), 1-40

IZA Discussion Paper No. 3128

Optimal Taxation: The Design of Child Related Cash- and In-Kind-Benefits

Peter Haan, Katharina Wrohlich

published in: German Economic Review, 2010, 11(3), 278-301

IZA Discussion Paper No. 3109

Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation

Robert Pollak

published in: CESifo Economic Studies, 2011, 57 (2), 216-244

IZA Discussion Paper No. 3041

Individual Responsibility and the Funding of Collective Goods

Louis Lévy-Garboua, Claude Montmarquette, Marie Claire Villeval

revised and augmented version published as 'Voluntary Contributions to a Mutual Insurance Pool' in: Journal of Public Economic Theory, 2017, 19 (1), 198-218

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. 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. 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. 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