In der Reihe IZA Discussion Papers werden Forschungsergebnisse aus dem IZA-Netzwerk der Wissenschaft und interessierten Öffentlichkeit zugänglich gemacht, bevor sie in internationalen Fachzeitschriften erscheinen (siehe Submission Guidelines und Email-Abo).

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92 IZA Discussion Papers
IZA Discussion Paper No. 12286
Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay
Marcelo Bergolo, Gabriel Burdín, Mauricio De Rosa, Matias Giaccobasso, Martin Leites
IZA Discussion Paper No. 12128
Optimal Social Insurance and Rising Labor Market Risk
Tom Krebs, Martin Scheffel
IZA Discussion Paper No. 11995
Pareto-Improving Structural Reforms
Gilles Saint-Paul
IZA Discussion Paper No. 11562
Structural Labour Supply Models and Microsimulation
Rolf Aaberge, Ugo Colombino
revised version published in: International Journal of Microsimulation, 2018, 11 (1), 162 - 197
IZA Discussion Paper No. 11475
How Should Capital Be Taxed? Theory and Evidence from Sweden
Spencer Bastani, Daniel Waldenström
IZA Discussion Paper No. 11386
The Optimal Graduated Minimum Wage and Social Welfare
Eliav Danziger, Leif Danziger
IZA Discussion Paper No. 11147
The Case for NIT+FT in Europe: An Empirical Optimal Taxation Exercise
Nizamul Islam, Ugo Colombino
revised version published in: Economic Modelling, 2018, 75, 38-69.
IZA Discussion Paper No. 11034
Is There Always a Trade-off between Insurance and Incentives? The Case of Unemployment with Subsistence Constraints
Juliana Mesén Vargas, Bruno Van der Linden
IZA Discussion Paper No. 11019
Optimal Income Taxation with Composition Effects
Laurence Jacquet, Etienne Lehmann
IZA Discussion Paper No. 10667
Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900–2014
Enrico Rubolino, Daniel Waldenström
IZA Discussion Paper No. 10666
Tax Progressivity and Top Incomes: Evidence from Tax Reforms
Enrico Rubolino, Daniel Waldenström
IZA Discussion Paper No. 10557
Household Bargaining, Spouses' Consumption Patterns and the Design of Commodity Taxes
Helmuth Cremer, Jean-Marie Lozachmeur, Kerstin Roeder
forthcoming in: Oxford Economic Papers, 2019, https://doi.org/10.1093/oep/gpz060
IZA Discussion Paper No. 10508
Time-Poor, Working, Super-Rich
Giacomo Corneo
IZA Discussion Paper No. 10414
Lone Parents, Time-Limited In-Work Credits and the Dynamics of Work and Welfare
Mike Brewer, Jonathan Cribb
IZA Discussion Paper No. 10181
Well-Being, Poverty and Labor Income Taxation: Theory and Application to Europe and the U.S.
François Maniquet, Dirk Neumann
Online Appendix
IZA Discussion Paper No. 9821
Taxing Pensions
Helmuth Cremer, Pierre Pestieau
published in: Robert Holzmann and John Piggott (eds.), The Taxation of Pensions, Cambridge MA: MIT Press, 2018.
IZA Discussion Paper No. 9719
Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach
Kory Kroft, Kavan Kucko, Etienne Lehmann, Johannes F. Schmieder
IZA Discussion Paper No. 9651
Social Insurance with Competitive Insurance Markets and Risk Misperception
Helmuth Cremer, Kerstin Roeder
published in: Journal of Public Economics, 2017, 146, 138-147.
IZA Discussion Paper No. 9171
Designing Efficient College and Tax Policies
Sebastian Findeisen, Dominik Sachs
IZA Discussion Paper No. 9154
Optimal Wage Redistribution in the Presence of Adverse Selection in the Labor Market
Spencer Bastani, Tomer Blumkin, Luca Micheletto
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