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76 IZA Discussion Papers
IZA Discussion Paper No. 17523
Immigration, Inequality and Income Taxes
Mirjam Bächli, Albrecht Glitz
IZA Discussion Paper No. 17224
Tax Incentives and Return Migration
Jacopo Bassetto, Giuseppe Ippedico
IZA Discussion Paper No. 16683
Income Taxation and Hours Worked in Different Types of Entrepreneurship
Ege Can, Frank M. Fossen
IZA Discussion Paper No. 16587
Redistribution, Horizontal Inequity, and Reranking: Direct Taxation in the UK, 1977–2020
Nicolas Herault, Stephen P. Jenkins
published in: Journal of Income Distribution, 2023, 32 (3-4)
IZA Discussion Paper No. 16112
Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!
Marie-Noëlle Lefebvre, Etienne Lehmann, Michaël Sicsic
published online in: Scandinavian Journal of Economics, 07 November 2024
IZA Discussion Paper No. 15582
Tax Incentives for High Skilled Migrants: Evidence from a Preferential Tax Scheme in the Netherlands
Lisa Marie Timm, Massimo Giuliodori, Paul Muller
forthcoming as 'Tax Incentives for Migrants With Mid-Level Earnings: Evidence From the Netherlands' in: American Economic Journal: Applied Economics
IZA Discussion Paper No. 15502
Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish Tax Reform
Kazuhiko Sumiya, Jesper Bagger
IZA Discussion Paper No. 15302
Income Tax Policy in Europe between Two Crises: From the Great Recession to the COVID-19 Pandemic
Michal Myck, Kajetan Trzciński
IZA Discussion Paper No. 15100
Progressing Towards Efficiency: The Role for Labor Tax Progression in Reforming Social Security
Krzysztof Makarski, Joanna Tyrowicz, Oliwia Komada
IZA Discussion Paper No. 15036
Optimal Taxation with Multiple Incomes and Types
Kevin Spiritus, Etienne Lehmann, Sander Renes, Floris T. Zoutman
IZA Discussion Paper No. 14805
Efficiency versus Insurance: Capital Income Taxation and Privatizing Social Security
Krzysztof Makarski, Joanna Tyrowicz, Oliwia Komada
published 'Capital income taxation and reforming social security in an OLG economy' in: Journal of Economic Dynamics and Control, 2024, 165, 104878
IZA Discussion Paper No. 14739
How to Tax Different Incomes?
Laurence Jacquet, Etienne Lehmann
IZA Discussion Paper No. 14739
How to Tax Different Incomes?
Laurence Jacquet, Etienne Lehmann
IZA Discussion Paper No. 14739
How to Tax Different Incomes?
Laurence Jacquet, Etienne Lehmann
IZA Discussion Paper No. 14585
Welfare versus Work under a Negative Income Tax: Evidence from the Gary, Seattle, Denver and Manitoba Income Maintenance Experiments
Chris Riddell, W. Craig Riddell
published in: Journal of Labor Economics, 2024, 42 (2), 427 - 467
IZA Discussion Paper No. 14569
Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment
Clément Malgouyres, Thierry Mayer, Clément Mazet-Sonilhac
published in: American Economic Review, 2023, 113 (8), 2270 - 2286
IZA Discussion Paper No. 14363
Tax Progressivity and Self-Employment Dynamics
Wiji Arulampalam, Andrea Papini
published in: Review of Economics and Statistics, 2023, 105 (2), 377 - 391
IZA Discussion Paper No. 13818
Employment Effects of the Earned Income Tax Credit: Taking the Long View
Diane Whitmore Schanzenbach, Michael R. Strain
published in: Tax Policy and the Economy, 2021, 35, 87–129
IZA Discussion Paper No. 13070
Was Falling Inequality in All Latin American Countries a Data-Driven Illusion? Income Distribution and Mobility Patterns in Uruguay 2009-2016
Gabriel Burdin, Mauricio De Rosa, Andrea Vigorito, Joan Vilá
revised version published as 'Falling inequality and the growing capital income share: Reconciling divergent trends in survey and tax data' in: World Development, 2022, 152, 105783
IZA Discussion Paper No. 12286
Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay
Marcelo Bergolo, Gabriel Burdin, Mauricio De Rosa, Matias Giaccobasso, Martin Leites
revised version published in: Economic Journal, 2021, 131 (639), 2726 - 2762.
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