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IZA Discussion Papers

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The IZA Discussion Paper Series (ISSN: 2365-9793) disseminates high-quality research by IZA network members to the scientific community and the interested public worldwide before they are later published in academic journals. Comprising more than 17,000 papers, IZA's publication flagship is the most influential working paper series in labor economics.

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32 IZA Discussion Papers
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. 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. 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. 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.
IZA Discussion Paper No. 11493
Smooth Income Tax Schedules: Derivation and Consequences
Diana Estévez Schwarz, Eric Sommer
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. 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. 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. 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. 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. 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. 7215
Comparing Inequality Aversion across Countries When Labor Supply Responses Differ
Olivier B. Bargain, Mathias Dolls, Dirk Neumann, Andreas Peichl, Sebastian Siegloch
revised version published in: International Tax and Public Finance, 2014, 21(5), 845-873
IZA Discussion Paper No. 6876
Can Taxes Stabilize the Economy in the Presence of Consumption Externalities?
Teresa Lloyd-Braga, Leonor Modesto
published in K. Nishimura et al. (eds.), Sunspots and Non-Linear Dynamics, Studies in Economic Theory 31, Springer 2017.
IZA Discussion Paper No. 6615
Capital Income Taxation and the Mirrlees Review
Patricia Apps, Ray Rees
IZA Discussion Paper No. 5930
Taxes, Wages and Working Hours
Peter Ericson, Lennart Flood
IZA Discussion Paper No. 5440
Tax-Benefit Systems in Europe and the US: Between Equity and Efficiency
Olivier B. Bargain, Mathias Dolls, Dirk Neumann, Andreas Peichl, Sebastian Siegloch
revised version pubished in 2 parts - as 'Comparing inequality aversion across countries when labor supply responses differ' in: International Tax and Public Finance, 2014, 21, 845 - 873 (also available as IZA DP 7215) and as 'Tax-Benefit Revealed Social Preferences in Europe and the US' in: Annals of Economics and Statistics, 2014, 113/114, 257 -28
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