IZA Discussion Papers

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. 12938

Media Bias and Tax Compliance: Experimental Evidence

Miloš Fišar, Tommaso G. Reggiani, Fabio Sabatini, Jiří Špalek

revised version published as 'Media negativity bias and tax compliance: experimental evidence' in: International Tax and Public Finance , 2022, 29, 1160 - 1212

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.

IZA Discussion Paper No. 12225

Do Tax Incentives Affect Business Location and Economic Development? Evidence from State Film Incentives

Patrick Button

published in: Regional Science and Urban Economics, 2019, 77, 315-339.

IZA Discussion Paper No. 11995

Pareto-Improving Structural Reforms

Gilles Saint-Paul

published in: Journal of Economic Theory, 2021. 194, 105262.

IZA Discussion Paper No. 11824

Long-Term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe since the 1980s

Alexander Bick, Bettina Brüggemann, Nicola Fuchs-Schündeln, Hannah Paule-Paludkiewicz

IZA Discussion Paper No. 11725

Immigrant Voters, Taxation and the Size of the Welfare State

Arnaud Chevalier, Benjamin Elsner, Andreas Lichter, Nico Pestel

published as 'Forced Migration and Local Public Policies: Evidence from Post-War West Germany' in: Journal of the European Economic Association, 2024, 22 (2), 915-962

IZA Discussion Paper No. 11600

Optimal Fiscal Policy with Labor Selection

Sanjay K. Chugh, Wolfgang Lechthaler, Christian Merkl

published in: Journal of Economic Dynamics and Control, 2018, 94, 142-189

IZA Discussion Paper No. 11599

Nudging Businesses to Pay Their Taxes: Does Timing Matter?

Christian Gillitzer, Mathias Sinning

published in: Journal of Economic Behavior and Organization, 2020, 169, 284-300

IZA Discussion Paper No. 11536

Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador

Albrecht Bohne, Jan Sebastian Nimczik

IZA Discussion Paper No. 11536

Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador

Albrecht Bohne, Jan Sebastian Nimczik

IZA Discussion Paper No. 11495

Taxation, Work and Gender Equality in Ireland

Karina Doorley

published in: Journal of the Statistical and Social Inquiry Society of Ireland, 2017-18, 47, 71-87

IZA Discussion Paper No. 11493

Smooth Income Tax Schedules: Derivation and Consequences

Diana Estévez Schwarz, Eric Sommer

IZA Discussion Paper No. 11475

How Should Capital Be Taxed? Theory and Evidence from Sweden

Spencer Bastani, Daniel Waldenström

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

published in: Transitions through the Labor Market (Research in Labor Economics, Vol. 46), Emerald Publishing, 2018, 55-72.

IZA Discussion Paper No. 11359

Drivers of Participation Elasticities across Europe: Gender or Earner Role within the Household?

Charlotte Bartels, Cortnie Shupe

published in: International Tax and Public Finance, 2023, 30, 167–214

IZA Discussion Paper No. 11275

Insurance, Redistribution, and the Inequality of Lifetime Income

Peter Haan, Daniel Kemptner, Victoria L. Prowse

IZA Discussion Paper No. 11019

Optimal Income Taxation with Composition Effects

Laurence Jacquet, Etienne Lehmann

revised version published in: Journal of the European Economic Association, 2021, 19 (2), 1299-1341

IZA Discussion Paper No. 10978

Should the Rich Be Taxed More? The Fiscal Inequality Coefficient

John Hatgioannides, Marika Karanassou, Hector Sala

published in: Journal of Economic Issues, 2019, 53 (3), 881-889.

IZA Discussion Paper No. 10857

Drivers of the Underground Economy around the Millienium: A Long Term Look for the United States

Rajeev K. Goel, James W. Saunoris, Friedrich Schneider

IZA Discussion Paper No. 10795

Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials

Nicholas Biddle, Katja Fels, Mathias Sinning

published in: Journal of Behavioral and Experimental Finance, 2018, 18, 30-49

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

published in: Journal of Economic Inequality, 2020, 18, 261 - 289

IZA Discussion Paper No. 10632

Welfare: Savings not Taxation

Roger Douglas, Robert MacCulloch

IZA Discussion Paper No. 10557

Household Bargaining, Spouses' Consumption Patterns and the Design of Commodity Taxes

Helmuth Cremer, Jean-Marie Lozachmeur, Kerstin Roeder

published in: Oxford Economic Papers, 2021, 73, 2021, 225--247.

IZA Discussion Paper No. 10557

Household Bargaining, Spouses' Consumption Patterns and the Design of Commodity Taxes

Helmuth Cremer, Jean-Marie Lozachmeur, Kerstin Roeder

published in: Oxford Economic Papers, 2021, 73, 2021, 225--247.

IZA Discussion Paper No. 10508

Time-Poor, Working, Super-Rich

Giacomo Corneo

published in: European Economic Review, 2018, 101, 1-19

IZA Discussion Paper No. 10504

Taxation and Labor Supply of Married Couples across Countries: A Macroeconomic Analysis

Alexander Bick, Nicola Fuchs-Schündeln

published in: Review of Economic Studies, 2018, 85 (3), 1543–1576

IZA Discussion Paper No. 10352

Taxation of Temporary Jobs: Good Intentions with Bad Outcomes?

Pierre Cahuc, Olivier Charlot, Franck Malherbet, Helène Benghalem, Emeline Limon

published in: Economic Journal, 2020, 130 (626), 422 - 445.

IZA Discussion Paper No. 10259

In Front of and Behind the Veil of Ignorance: An Analysis of Motivations for Redistribution

David J. Bjerk

published in: Social Choice and Welfare, 2016, 47 (4), 791-824.

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

published in: American Economic Journal: Microecoomics, 2021, 13 (2), 276 - 310

IZA Discussion Paper No. 10067

On the Boundaries of the Shadow Economy: An Empirical Investigation

Eran Manes, Friedrich Schneider, Anat Tchetchik

IZA Discussion Paper No. 9932

Energy Prices, Pass-Through, and Incidence in U.S. Manufacturing

Sharat Ganapati, Joseph S. Shapiro, Reed Walker

IZA Discussion Paper No. 9839

Inheritance and Wealth Inequality: Evidence from Population Registers

Mikael Elinder, Oscar Erixson, Daniel Waldenström

published in: Journal of Public Economics, 2018, 165, 17 - 30

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

revised version published in: American Economic Journal, Economic Policy, 2020, 12 (1), 254-292.

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. 9607

Capital Income Taxation and Household Production

Patricia Apps, Ray Rees

IZA Discussion Paper No. 9606

Do Higher Corporate Taxes Reduce Wages?

Clemens Fuest, Andreas Peichl, Sebastian Siegloch

revised version published in: American Economic Review, 2018, 108 (2), 393 - 418

IZA Discussion Paper No. 9545

Illegal Immigration and the Shadow Economy

Carmen Camacho, Fabio Mariani, Luca Pensieroso

published in: International Tax and Public Finance, 2017, 24, 1050-1080

IZA Discussion Paper No. 9464

Collective Labour Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach

Hans Bloemen

published in: Journal of Business & Economic Statistics, 2019, 37 (3), 471-481

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

published in: Journal of Public Economics, 2015, 131, 41-57

IZA Discussion Paper No. 9151

The Impact of Short- and Long-Term Participation Tax Rates on Labor Supply

Charlotte Bartels, Nico Pestel

revised version published as 'Short- and Long-term Participation Tax Rates and Their Impact on Labor Supply' in: International Tax and Public Finance, 2016, 23(6), 1126-1159

IZA Discussion Paper No. 9123

Redistribution and Insurance with Simple Tax Instruments

Sebastian Findeisen, Dominik Sachs

published in: Journal of Public Economics, 2017, 146, 58-78

IZA Discussion Paper No. 9123

Redistribution and Insurance with Simple Tax Instruments

Sebastian Findeisen, Dominik Sachs

published in: Journal of Public Economics, 2017, 146, 58-78

IZA Discussion Paper No. 8854

How Many Educated Workers for Your Economy? European Targets, Optimal Public Spending, and Labor Market Impact

Isabelle Lebon, Therese Rebiere

published in: Portuguese Economic Journal, 2018, 17 (1), 1 - 44

IZA Discussion Paper No. 8830

Household Bargaining and the Design of Couples' Income Taxation

Helmuth Cremer, Jean-Marie Lozachmeur, Dario Maldonado, Kerstin Roeder

published in: European Economic Review, 2016, 89, 454-470

IZA Discussion Paper No. 8830

Household Bargaining and the Design of Couples' Income Taxation

Helmuth Cremer, Jean-Marie Lozachmeur, Dario Maldonado, Kerstin Roeder

published in: European Economic Review, 2016, 89, 454-470

IZA Discussion Paper No. 8781

Optimal Spatial Taxation: Are Big Cities Too Small?

Jan Eeckhout, Nezih Guner

IZA Discussion Paper No. 8676

Gender Bias in Tax Systems Based on Household Income

Yuri Andrienko, Patricia Apps, Ray Rees

published in: Annals of Economics and Statistics, 2015, 117/118, 141-155

IZA Discussion Paper No. 8666

Human Capital and Optimal Redistribution

Winfried Koeniger, Julien Prat

revised version published in: Review of Economic Dynamics, 2018, 27, 1-26.

IZA Discussion Paper No. 8369

Progressive Taxation in a Tournament Economy

Jeffrey P. Carpenter, Peter Hans Matthews, Benjamin Tabb

published in: Journal of Public Economics, 2016, 143, 65 - 72

IZA Discussion Paper No. 8335

Heterogeneity and Government Revenues: Higher Taxes at the Top?

Nezih Guner, Martin Lopez-Daneri, Gustavo Ventura

published in: Journal of Monetary Economics, 2016, 80, 69-85.

IZA Discussion Paper No. 8276

Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity

Etienne Lehmann, Claudio Lucifora, Simone Moriconi, Bruno Van der Linden

published in: International Tax and Public Finance, 2015, 1-36.

IZA Discussion Paper No. 8275

Optimal Taxation, Inequality and Top Incomes

Yuri Andrienko, Patricia Apps, Ray Rees

published as "Optimal Taxation and Top Incomes" in: International Tax and Public Finance, 2016, 23, 918-1003

IZA Discussion Paper No. 8160

Rent Seeking and the Excess Burden of Taxation

Nava Kahana, Doron Klunover

published in: European Journal of Political Economy, 2014, 35,158 - 167

IZA Discussion Paper No. 8160

Rent Seeking and the Excess Burden of Taxation

Nava Kahana, Doron Klunover

published in: European Journal of Political Economy, 2014, 35,158 - 167

IZA Discussion Paper No. 8157

Long-Run Trends in the Distribution of Income and Wealth

Jesper Roine, Daniel Waldenström

published in: A. Atkinson and F. Bourguignon (eds.): Handbook of Income Distribution, 2, 2015, 469-592

IZA Discussion Paper No. 8114

Single Mothers and the Earned Income Tax Credit: Insurance Without Disincentives?

Kartik Athreya, Devin Reilly, Nicole B. Simpson

IZA Discussion Paper No. 7698

Steady-State Labor Supply Elasticities: A Survey

Olivier B. Bargain, Andreas Peichl

published as 'Own-wage labor supply elasticities: variation across time and estimation methods' in: IZA Journal of Labor Economics, 2016, 5, 10 (2016)

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