IZA Discussion Papers | IZA - Institute of Labor Economics

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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148 IZA Discussion Papers

IZA Discussion Paper No. 5834

Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US

Judith Niehues, Andreas Peichl

revised version published in: Social Choice and Welfare, 2014, 43 (1), 73-99

IZA Discussion Paper No. 5757

Mobility, Taxation and Welfare

Sami Bibi, Jean-Yves Duclos, Abdelkrim Araar

IZA Discussion Paper No. 5699

Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment

Guillermo Cruces, Ricardo Perez Truglia, Martin Tetaz

published in: Journal of Public Economics, 2013, 98, 100-112

IZA Discussion Paper No. 5660

Minimum Wage and Tax Evasion: Theory and Evidence

Mirco Tonin

published in: Journal of Public Economics, 2011, 95 (11-12), 1635-1651

IZA Discussion Paper No. 5621

Intergenerational Analysis of Social Interaction

Sarah Brown, Jolian McHardy, Karl Taylor

published in: Economics of Education Review, 2014, 40, 43-54

IZA Discussion Paper No. 5473

In-Work Benefits and Unemployment

Mirco Tonin, Ann-Sofie Kolm

published in: International Tax and Public Finance, 2011, 18 (1), 74-92

IZA Discussion Paper No. 5439

The Detaxation of Overtime Hours: Lessons from the French Experiment

Pierre Cahuc, Stéphane Carcillo

published in: Journal of Labor Economics, 2014, 32 (2), 361-400.

IZA Discussion Paper No. 5378

Progressive Taxation and Tax Morale

Philipp Doerrenberg, Andreas Peichl

revised version published in: Public Choice, 2013, 155 (3), 293-316

IZA Discussion Paper No. 5375

Equality of Opportunity and Redistribution in Europe

Lina Dunnzlaff, Dirk Neumann, Judith Niehues, Andreas Peichl

revised version published in: Inequality of Opportunity: Theory and Measurement (Research on Economic Inequality, 19), Bingley, 2011, 99-129

IZA Discussion Paper No. 5301

Empirical Welfare Analysis in Random Utility Models of Labour Supply

André Decoster, Peter Haan

IZA Discussion Paper No. 5220

Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Application to Germany 2008-09

Olivier Bargain, Herwig Immervoll, Andreas Peichl, Sebastian Siegloch

revised version published as 'Distributional consequences of labor-demand shocks: the 2008–2009 recession in Germany' in: International Tax and Public Finance, 2012, 19 (1), 118-138

IZA Discussion Paper No. 4931

The Employment Effects of Low-Wage Subsidies

Kristiina Huttunen, Jukka Pirttilä, Roope Uusitalo

published in: Journal of Public Economics, 2013, 97, 49–60

IZA Discussion Paper No. 4781

Alternative Basic Income Mechanisms: An Evaluation Exercise with a Microeconometric Model

Ugo Colombino, Marilena Locatelli, Edlira Narazani, Cathal O'Donoghue

published in: Basic Income Studies, 2010, 5 (1)

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. 4424

Modelling Charitable Donations to an Unexpected Natural Disaster: Evidence from the U.S. Panel Study of Income Dynamics

Sarah Brown, Mark N. Harris, Karl Taylor

published in: Journal of Economic Behavior and Organization, 2012, 84 (1), 97-110

IZA Discussion Paper No. 4379

A Microsimulation Approach to an Optimal Swedish Income Tax

Peter Ericson, Lennart Flood

IZA Discussion Paper No. 4238

Analyzing Female Labor Supply: Evidence from a Dutch Tax Reform

Nicole Bosch, Bas van der Klaauw

published in: Labour Economics, 2012, 19 (3), 271-280

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. 4135

Financing Social Security: Simulating Different Welfare State Systems for Germany

Caroline Dieckhoener, Andreas Peichl

IZA Discussion Paper No. 4106

SWEtaxben: A Swedish Tax/Benefit Micro Simulation Model and an Evaluation of a Swedish Tax Reform

Peter Ericson, Lennart Flood, Roger Wahlberg

IZA Discussion Paper No. 3746

'Klin'-ing Up: Effects of Polish Tax Reforms on Those In and on Those Out

Leszek Morawski, Michal Myck

revised and corrected version published in: Labour Economics, 2010, 17 (3), 556-566

IZA Discussion Paper No. 3721

Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives

Alari Paulus, Andreas Peichl

revised version published as 'Effects of flat tax reforms in Western Europe' in: Journal of Policy Modelling, 2009, 31 (5), 620-636

IZA Discussion Paper No. 3601

Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany

Viktor Steiner, Katharina Wrohlich

revised version published in: Scandinavian Journal of Economics, 2012, 114(1), 124–147

IZA Discussion Paper No. 3405

Labour Supply and Taxes

Costas Meghir, David Phillips

IZA Discussion Paper No. 3267

Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Yuriy Gorodnichenko, Jorge Martinez-Vazquez, Klara Sabirianova Peter

published in: Journal of Political Economy, 2009, 117(3), 504-554

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. 3088

Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach

Bertil Holmlund, Martin Söderström

published in: B.E. Journal of Economic Analysis and Policy: Contributions to Economic Analysis and Policy, 2011, 11 (1)

IZA Discussion Paper No. 2988

As SIMPL As That: Introducing a Tax-Benefit Microsimulation Model for Poland

Olivier Bargain, Leszek Morawski, Michal Myck, Mieczyslaw Socha

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. 2723

From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001

Stefan Bach, Giacomo Corneo, Viktor Steiner

published in: Review of Income and Wealth, 2009, 55, 303-330

IZA Discussion Paper No. 2610

Minimum Wages, the Earned Income Tax Credit, and Employment: Evidence from the Post-Welfare Reform Era

David Neumark, William Wascher

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. 2399

Workfare: Eine wirksame Alternative zum Kombilohn

Holger Bonin, Hilmar Schneider

published in: Wirtschaftsdienst, 2006, 86 (10), 645-650

IZA Discussion Paper No. 2354

The Income of the Swedish Baby Boomers

Lennart Flood, N. Anders Klevmarken, Andreea Mitrut

published in A. Klevmarken and B. Lindgren (eds.), Simulating an Ageing Population. A microsimulation approach to Sweden, Contributions to Economic Analysis No 285, Emerald Group Publishing Limited, Bingley, U.K. 2008

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. 2239

Corporate and Personal Income Tax Declarations

Laszlo Goerke

published in: International Tax and Public Finance, 2007, 14(3), 281-292

IZA Discussion Paper No. 2203

Income Taxes and the Composition of Pay

Giorgio Brunello, Simona Lorena Comi, Daniela Sonedda

published as 'Income Taxes and the Composition of Pay: Evidence from the British Household Panel Survey' in: Scottish Journal of Political Economy, 2011, 58 (3), 297 - 322

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. 1727

Evaluating Dominance Ranking of PSID Incomes by Various Household Attributes

Esfandiar Maasoumi, Almas Heshmati

published in: Betti and Lemmi (eds.), Advances in Income Inequality and Concentration Measures, Routledge: London, 2008

IZA Discussion Paper No. 1657

Increasing Returns to Education and the Skills Under-Investment Trap

Alison L. Booth, Melvyn Coles

published as 'A Microfoundation for Increasing Returns in Human Capital Accumulation and the Under-Participation Trap' in: European Economic Review, 2007, 51 (7), 1661-1681

IZA Discussion Paper No. 1490

Wohlfahrts- und Verteilungseffekte eines allgemeinen Freibetrags bei den Sozialabgaben

Hilmar Schneider, Holger Bonin

published in: Zeitschrift für ArbeitsmarktForschung / Journal for Labour Market Research, 2005, 38 (4), 475-492

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. 958

Creating Low Skilled Jobs by Subsidizing Market-Contracted Household Work

Tilman Brück, John de New, Klaus F. Zimmermann

published in: Applied Economics, 2006, 38 (8), 899-911