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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 over 14,000 papers, IZA's publication flagship is the most influential working paper series in labor economics. 

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30 IZA Discussion Papers
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
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 forthcoming in: World Development
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
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
Online Appendix
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 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 Bargain, Mathias Dolls, Dirk Neumann, Andreas Peichl, Sebastian Siegloch
revised version split into 2 parts which are published in International Tax and Public Finance (also available as IZA DP 7215) and Annals of Economics and Statistics
IZA Discussion Paper No. 4832
A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment
Mathias Hungerbühler, Etienne Lehmann, Alexis Parmentier, Bruno Van der Linden
published in: Economie Publique/Public Economics, 2012, 22-23 (1-2), 203-218
IZA Discussion Paper No. 4598
Accounting for Family Background when Designing Optimal Income Taxes: A Microeconometric Simulation Analysis
Rolf Aaberge, Ugo Colombino
published in: Journal of Population Economics, 2012, 25 (2), 741-761
IZA Discussion Paper No. 4102
A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers
Peter Haan, Victoria L. Prowse
published in: Econometrics Journal, 2010, 13 (3), S99 - S125
IZA Discussion Paper No. 3405
Labour Supply and Taxes
Costas Meghir, David Phillips
IZA Discussion Paper No. 2845
Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
Helene Dearing, Helmut Hofer, Christine Lietz, Rudolf Winter-Ebmer, Katharina Wrohlich
published in: Fiscal Studies, 2007, 28 (4), 463-495
IZA Discussion Paper No. 2599
The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply
Marco Caliendo, Ludovica Gambaro, Peter Haan
published in: Applied Economics Letters, 2009, 16 (9), 877-883
IZA Discussion Paper No. 1894
Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off?
Alexandre Baclet, Fabien Dell, Katharina Wrohlich
IZA Discussion Paper No. 1545
Union Strategy and Optimal Income Taxation
Sebastian G. Kessing, Kai A. Konrad
published in: Journal of Public Economics, 2006, 90(1-2), 393-402
IZA Discussion Paper No. 1460
Optimal Redistributive Taxation in a Search Equilibrium Model
Mathias Hungerbühler, Etienne Lehmann, Alexis Parmentier, Bruno Van der Linden
published in: Review of Economic Studies, 2006, 73(3), 743-767
IZA Discussion Paper No. 245
Globalization and Human Capital Formation
Fredrik W. Andersson, Kai A. Konrad
published in: International Tax and Public Finance, 2003, 10(3), 211-228
IZA Discussion Paper No. 239
Human Capital Investment and Globalization in Extortionary States
Fredrik W. Andersson, Kai A. Konrad
published in: Journal of Public Economics, 2003, 87 (7-8), 1539-1555
IZA Discussion Paper No. 82
Privacy, time consistent optimal labor income taxation and education policy
Kai A. Konrad
published in: Journal of Public Economics, 2001, 79(3), 503-519
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