%0 Report
        %A Kessing, Sebastian G.
%A Konrad, Kai A.
        %T Union Strategy and Optimal Income Taxation
        %D 2005
        %8 2005 Mar
        %I Institute of Labor Economics (IZA)
        %C Bonn
        %7 IZA Discussion Paper
        %N 1545
        %U https://www.iza.org/publications/dp1545
        %X 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.
        %K labor unions
%K work hours
%K optimal income taxation