@TechReport{iza:izadps:dp1545,
            	author={Kessing, Sebastian G. and Konrad, Kai A.},
            	title={Union Strategy and Optimal Income Taxation},
            	year={2005},
	month={Mar},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={1545},
            	url={https://www.iza.org/index.php/publications/dp1545},
	abstract={Restrictions on work hours are more important in countries with a large welfare state. We show that this empirical observation is consistent with the strategic effects of such restrictions in a welfare state in the context of optimal direct taxation in the tradition of Mirrlees (1971). Our results also apply to non-welfarist states which have income redistribution, but not in purely extortionary states.},
	keywords={labor unions;work hours;optimal income taxation},
            }