IZA Discussion Papers

published as: "Taxing Consumption and the Take-Up of Public Assistance: The Case of Cigarette Taxes and Food Stamps," Journal of Law & Economics, 2017, 60(1):1-27.

IZA Discussion Paper No. 8854

How Many Educated Workers for Your Economy? European Targets, Optimal Public Spending, and Labor Market Impact

Isabelle Lebon, Therese Rebiere

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. 8781

Optimal Spatial Taxation: Are Big Cities Too Small?

Jan Eeckhout, Nezih Guner

IZA Discussion Paper No. 8666

Human Capital and Optimal Redistribution

Winfried Koeniger, Julien Prat

revised version published in: Review of Economic Dynamics, 2018, 27, 1-26.

IZA Discussion Paper No. 8341

Formal Education Versus Learning-by-Doing

Frédéric Gavrel, Isabelle Lebon, Therese Rebiere

IZA Discussion Paper No. 8275

Optimal Taxation, Inequality and Top Incomes

Yuri Andrienko, Patricia Apps, Ray Rees

published as "Optimal Taxation and Top Incomes" in: International Tax and Public Finance, 2016, 23, 918-1003

IZA Discussion Paper No. 8137

Tax Incidence in the Presence of Tax Evasion

Philipp Doerrenberg, Denvil Duncan

IZA Discussion Paper No. 8087

Five Crossroads on the Way to Basic Income: An Italian Tour

Ugo Colombino

revised version published in: Italian Economic Journal, 2015, 1 (3), 353-389

IZA Discussion Paper No. 7917

Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure

Philipp Doerrenberg, Denvil Duncan, Christopher Zeppenfeld

revised version published in: Journal of Economic Behavior and Organization

IZA Discussion Paper No. 7805

Fiscal Policy, Sovereign Default, and Bailouts

Falko Juessen, Andreas Schabert

IZA Discussion Paper No. 7804

Shifting Taxes from Labor to Consumption: Efficient, but Regressive?

Nico Pestel, Eric Sommer

revised version published as 'Shifting Taxes from Labor to Consumption: More Employment and more Inequality?' in: Review of Income and Wealth, 2017, 63 (3), 524-563

IZA Discussion Paper No. 7646

Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments

Etienne Lehmann, Laurent Simula, Alain Trannoy

published in: Quarterly Journal of Economics, 2014, 129(4), 1995-2030 [Online First]

IZA Discussion Paper No. 7565

Long-Term Care and Lazy Rotten Kids

Helmuth Cremer, Kerstin Roeder

published in: Journal of Public Economic Theory, 19, 2017, 583-602

IZA Discussion Paper No. 7280

Mincer Equation, Power Law of Learning, and Efficient Education Policy

Wolfram F. Richter

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. 6999

Happy Taxpayers? Income Taxation and Well-Being

Alpaslan Akay, Olivier Bargain, Mathias Dolls, Dirk Neumann, Andreas Peichl, Sebastian Siegloch

IZA Discussion Paper No. 6914

Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply

Philipp Doerrenberg, Denvil Duncan

substantially revised version published in: European Economic Review, 2014, 68, 48–70

IZA Discussion Paper No. 6823

Optimal Taxation, Child Care and Models of the Household

Patricia Apps, Ray Rees

published as "Optimal family taxation and income inequality" in: International Tax and Public Finance, April 2018 [online first]

IZA Discussion Paper No. 6798

Migration Elasticities, Fiscal Federalism and the Ability of States to Redistribute Income

Seth H. Giertz, Mehmet S. Tosun

published in: National Tax Journal, 2012, 65, 1069-92

IZA Discussion Paper No. 6624

Optimal Fiscal Devaluation

François Langot, Lise Patureau, Thepthida Sopraseuth

IZA Discussion Paper No. 6615

Capital Income Taxation and the Mirrlees Review

Patricia Apps, Ray Rees

IZA Discussion Paper No. 6056

Education and Optimal Dynamic Taxation

Sebastian Findeisen, Dominik Sachs

IZA Discussion Paper No. 6007

Optimal Piecewise Linear Income Taxation

Patricia Apps, Ngo Van Long, Ray Rees

published in: Journal of Public Economic Theory, 2014, 16 (4), 523-545

IZA Discussion Paper No. 5663

How to Deal with Covert Child Labour, and Give Children an Effective Education, in a Poor Developing Country

Alessandro Cigno

published in: World Bank Economic Review, 2012, 26 (1), 61-67

IZA Discussion Paper No. 5642

Optimal Redistributive Taxation with Both Labor Supply and Labor Demand Responses

Laurence Jacquet, Etienne Lehmann, Bruno Van der Linden

revised version published as 'Optimal Income Taxation with Kalai Wage Bargaining and Endogenous Participation' in: Social Choice and Welfare, 2014, 42(2), 381-402

IZA Discussion Paper No. 5608

Optimal Commodity Taxation and Redistribution within Households

Olivier Bargain, Olivier Donni

published in: Economica, 2014, 81 (321), 48-62

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. 5221

Tax-Benefit Revealed Redistributive Preferences Over Time: Ireland 1987-2005

Olivier Bargain, Claire Keane

published in: Labour, 2010, 24 (s1), 141–167

IZA Discussion Paper No. 5201

Public and Private Insurance with Costly Transactions

Giuseppe Bertola, Winfried Koeniger

IZA Discussion Paper No. 4837

Optimal Redistributive Taxation with Both Extensive and Intensive Responses

Laurence Jacquet, Etienne Lehmann, Bruno Van der Linden

published in: Journal of Economic Theory, 2013, 148 (5), 1770-1805

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. 4662

Outsourcing, Public Input Provision and Policy Cooperation

Thomas Aronsson, Erkki Koskela

IZA Discussion Paper No. 4629

Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth

Wolfram F. Richter, Christoph Braun

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. 4511

Pro-Poor Tax Reforms, with an Application to Mexico

Jean-Yves Duclos, Paul Makdissi, Abdelkrim Araar

published as 'Pro-Poor Indirect Tax Reforms, with an Application to Mexico' in: International Tax and Public Finance, 2014, 21(1), 87-118

IZA Discussion Paper No. 4196

Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment

Thomas Aronsson, Erkki Koskela

IZA Discussion Paper No. 4189

Relational Contracts, Taxation and the Household

Patricia Apps, Ray Rees

published in: CESifo Economic Studies, 2011, 57 (2), 245-258

IZA Discussion Paper No. 3819

Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation

Peter Haan, Dolores Navarro

IZA Discussion Paper No. 3804

Optimal Income Taxation with Endogenous Participation and Search Unemployment

Etienne Lehmann, Alexis Parmentier, Bruno Van der Linden

published in: Journal of Public Economics, 2011, 95 (11-12), 1523-1537

IZA Discussion Paper No. 3451

Efficient Tax Policy Ranks Education Higher Than Saving

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. 3233

Gender Based Taxation and the Division of Family Chores

Alberto Alesina, Andrea Ichino, Loukas Karabarbounis

published in: American Economic Journal: Economic Policy, 2011, 3 (2), 1-40

IZA Discussion Paper No. 3109

Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation

Robert Pollak

published in: CESifo Economic Studies, 2011, 57 (2), 216-244

IZA Discussion Paper No. 3041

Individual Responsibility and the Funding of Collective Goods

Louis Lévy-Garboua, Claude Montmarquette, Marie Claire Villeval

revised and augmented version published as 'Voluntary Contributions to a Mutual Insurance Pool' in: Journal of Public Economic Theory, 2017, 19 (1), 198-218

IZA Discussion Paper No. 2957

On the Optimality of a Minimum Wage: New Insights from Optimal Tax Theory

Mathias Hungerbühler, Etienne Lehmann

published in: Journal of Public Economics, 2009, 93 (3-4), 464-481

IZA Discussion Paper No. 2910

The Taxation of Couples

Patricia Apps, Ray Rees

published as "Optimal Taxation and Tax Reform for Two-Earner Households" in: CESifo Economic Studies, 2011, 57 (2), 283-304

IZA Discussion Paper No. 2669

A Theory of Child Targeting

Olivier Bargain, Olivier Donni

published as 'Targeting and Child Poverty' in: Social Choice and Welfare, 2012, 39(4), 783-808

IZA Discussion Paper No. 2468

Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply

Rolf Aaberge, Ugo Colombino

revised version published in: Scandinavian Journal of Economics, 2013, 115 (2), 449-475

IZA Discussion Paper No. 2424

Making Work Pay for the Elderly Unemployed: Evaluating Alternative Policy Reforms for Germany

Peter Haan, Viktor Steiner

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. 2081

Optimal Accumulation in an Endogenous Growth Setting with Human Capital

Frédéric Docquier, Oliver Paddison, Pierre Pestieau

published in: Journal of Economic Theory, 2006, 134 (1), 361-378

IZA Discussion Paper No. 1889

Income Taxes, Property Values and Migration

Amihai Glazer, Vesa Kanniainen, Panu Poutvaara

published in: Journal of Public Economics, 2008, 92 (3-4), 915-923

IZA Discussion Paper No. 1680

The Economics of Workaholism: We Should Not Have Worked on This Paper

Daniel S. Hamermesh, Joel Slemrod

published in: B.E. Journal of Economic Analysis and Policy: Contributions to Economic Analysis and Policy, 2008, 8 (1), Article 3

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. 1441

Normative Evaluation of Tax Policies: From Households to Individuals

Olivier Bargain

revised version published in: Journal of Population Economics, 2008, 21 (2), 339-371

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. 1283

On the Inefficiency of Inequality

Maurice Schiff

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. 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, Vol. 82(2), 137-167

IZA Discussion Paper No. 609

Cognitive Ability and Paternalism

Gilles Saint-Paul

IZA Discussion Paper No. 533

Assessing Welfare Accounts

Stefan Fölster, Robert Gidehag, Mike Orszag, Dennis J. Snower

published in: Torben Andersen and Per Molander (eds,): Alternatives for Welfare Policy: Coping with Internationalisation and Demographic Change, Cambridge, 2003, 255 - 275

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. 245

Globalization and Human Capital Formation

Fredrik Andersson, Kai A. Konrad

published in: International Tax and Public Finance, 2003, 10(3), 211-228

IZA Discussion Paper No. 239