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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206 IZA Discussion Papers
IZA Discussion Paper No. 2328
Taxing Human Capital Efficiently: The Double Dividend of Taxing Non-Qualified Labour More Heavily Than Qualified Labour
Wolfram F. Richter
revised version based on DP 2328 and DP 3451 published as "Taxing education in Ramsey's tradition" in: Journal of Public Economics, 2009, 93 (11-12), 1254-1260
IZA Discussion Paper No. 2277
Pareto-Improving Bequest Taxation
Volker Grossmann, Panu Poutvaara
published in: International Tax and Public Finance, 2009, 16 (5), 647-669
IZA Discussion Paper No. 2245
Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?
Viktor Steiner, Katharina Wrohlich
revised version published as 'Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare? ' in: FinanzArchiv, 2008, 64 (1), 115-142
IZA Discussion Paper No. 2164
Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany
Frank M. Fossen, Viktor Steiner
revised version published in: Empirical Economics, 2009, 36 (3), 487-513
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. 1855
Gender, Time Use and Public Policy over the Life Cycle
Patricia Apps, Ray Rees
published in: Oxford Review of Economic Policy, 2005, 21(3), 439-461
IZA Discussion Paper No. 1678
Optimum Income Taxation and Layoff Taxes
Pierre Cahuc, Andre Zylberberg
published in: Journal of Public Economics, 2008, 92 (10-11), 2003-2019
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. 1455
On Modeling Household Labor Supply with Taxation
Olivier B. Bargain
IZA Discussion Paper No. 1413
Why Is the Public Sector More Labor-Intensive? A Distortionary Tax Argument
Panu Poutvaara, Andreas Wagener
published in: Journal of Economics, 2008, 94 (2), 105–124
IZA Discussion Paper No. 1172
On the Optimality of Search Matching Equilibrium When Workers Are Risk Averse
Etienne Lehmann, Bruno Van der Linden
published in: Journal of Public Economic Theory, 2007, 9 (5), 867-884
IZA Discussion Paper No. 1125
On Vertically Challenged and Horizontal Equity – Reassessing Anti-Discrimination Rules
Tomer Blumkin, Yoram Margalioth, Efraim Sadka
published in: Journal of Public Economics, 2007, 91 (5-6), 1167-1176
IZA Discussion Paper No. 966
Optimal Taxation with Capital Accumulation and Wage Bargaining
Tapio K. Palokangas
IZA Discussion Paper No. 937
Fiscal Policy, Economic Integration and Unemployment
Wolfgang Eggert, Laszlo Goerke
published in: Journal of Economics/Zeitschrift für Nationalökonomie, 2004, 82 (2), 137-167
IZA Discussion Paper No. 790
Hidden Information Problems in the Design of Family Allowances
Alessandro Cigno, Annalisa Luporini, Anna Pettini
published in: Journal of Population Economics, 2004, 17 (4), 645-655
IZA Discussion Paper No. 665
Fancy a Stay at the 'Hotel California'? Foreign Direct Investment, Taxation and Firing Costs
Holger Görg
revised version published as 'Fancy a stay at the 'Hotel California'? in: Kyklos, 2005, 58 (4), 519-535
IZA Discussion Paper No. 490
Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
Wolfram F. Richter
published in: Swedish Economic Policy Review, 2002 (9), 47-74
IZA Discussion Paper No. 480
The Complexity of Economic Policy: I. Restricted Local Optima in Tax Policy Design
Gilles Saint-Paul
IZA Discussion Paper No. 409
Fertility, Female Labor Supply and Public Policy
Patricia Apps, Ray Rees
revised version published as 'Fertility, Taxation and Family Policy' in: Scandinavian Journal of Economics, 2004, 106 (4), 745-763
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