Etienne Lehmann | IZA@LISER Network

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Etienne Lehmann

Etienne Lehmann

Research Fellow

CRED, Université Panthéon Assas Paris 2

etienne.lehmann@gmail.com

External Homepage

Research Interests

income taxation public economics search-matching models unemployment theory

Etienne Lehmann is professor of Economics at CRED, Université Panthéon Assas Paris 2 (France) and research fellow at CRED.

He studied Economics at ENSAE (National School of Economic Administration, 1995) and at University Paris 1 Panthéon-Sorbonne (DEA (MA) in 1995 and Ph’D in 1998).

He is mainly interested in the Economics of Taxation.

He joined IZA as a Research Fellow in June 2004.

IZA Publications

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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 in: Scandinavian Journal of Economics, 2025, 127 (3), 460 - 489

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. 14739

How to Tax Different Incomes?

Laurence Jacquet, Etienne Lehmann

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. 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. 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. 7828

Inefficient Equilibrium Unemployment in a Duocentric Economy with Matching Frictions

Etienne Lehmann, Paola L. Montero Ledezma, Bruno Van der Linden

published in: Journal of Urban Economics, 2016, 91, 26-44.

IZA Discussion Paper No. 7646

Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments

Etienne Lehmann, Laurent Simula, Alain Trannoy

published in: Quarterly Journal of Economics, 2014, 129 (4), 1995-2030

IZA Discussion Paper No. 6108

Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms

Etienne Lehmann, François Marical, Laurence Rioux

published in: Journal of Public Economics, 2013, 99 (1), 66-84.

IZA Discussion Paper No. 5642

Optimal Redistributive Taxation with Both Labor Supply and Labor Demand Responses

Laurence Jacquet, Etienne Lehmann, Bruno Van der Linden

revised version published as 'Optimal Income Taxation with Kalai Wage Bargaining and Endogenous Participation' in: Social Choice and Welfare, 2014, 42(2), 381-402