IZA Discussion Papers

revised version published as 'Falling inequality and the growing capital income share: Reconciling divergent trends in survey and tax data' in: World Development, 2022, 152, 105783

IZA Discussion Paper No. 12286

Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay

Marcelo Bergolo, Gabriel Burdin, Mauricio De Rosa, Matias Giaccobasso, Martin Leites

revised version published in: Economic Journal, 2021, 131 (639), 2726 - 2762.

IZA Discussion Paper No. 11493

Smooth Income Tax Schedules: Derivation and Consequences

Diana Estévez Schwarz, Eric Sommer

IZA Discussion Paper No. 11386

The Optimal Graduated Minimum Wage and Social Welfare

Eliav Danziger, Leif Danziger

published in: Transitions through the Labor Market (Research in Labor Economics, Vol. 46), Emerald Publishing, 2018, 55-72.

IZA Discussion Paper No. 10978

Should the Rich Be Taxed More? The Fiscal Inequality Coefficient

John Hatgioannides, Marika Karanassou, Hector Sala

published in: Journal of Economic Issues, 2019, 53 (3), 881-889.

IZA Discussion Paper No. 10181

Well-Being, Poverty and Labor Income Taxation: Theory and Application to Europe and the U.S.

François Maniquet, Dirk Neumann

published in: American Economic Journal: Microecoomics, 2021, 13 (2), 276 - 310

IZA Discussion Paper No. 9719

Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach

Kory Kroft, Kavan Kucko, Etienne Lehmann, Johannes F. Schmieder

revised version published in: American Economic Journal, Economic Policy, 2020, 12 (1), 254-292.

IZA Discussion Paper No. 9151

The Impact of Short- and Long-Term Participation Tax Rates on Labor Supply

Charlotte Bartels, Nico Pestel

revised version published as 'Short- and Long-term Participation Tax Rates and Their Impact on Labor Supply' in: International Tax and Public Finance, 2016, 23(6), 1126-1159

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. 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. 7215

Comparing Inequality Aversion across Countries When Labor Supply Responses Differ

Olivier B. 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. 6876

Can Taxes Stabilize the Economy in the Presence of Consumption Externalities?

Teresa Lloyd-Braga, Leonor Modesto

published in K. Nishimura et al. (eds.), Sunspots and Non-Linear Dynamics, Studies in Economic Theory 31, Springer 2017.

IZA Discussion Paper No. 6615

Capital Income Taxation and the Mirrlees Review

Patricia Apps, Ray Rees

IZA Discussion Paper No. 5930

Taxes, Wages and Working Hours

Peter Ericson, Lennart Flood

IZA Discussion Paper No. 5440

Tax-Benefit Systems in Europe and the US: Between Equity and Efficiency

Olivier B. Bargain, Mathias Dolls, Dirk Neumann, Andreas Peichl, Sebastian Siegloch

revised version pubished in 2 parts - as 'Comparing inequality aversion across countries when labor supply responses differ' in: International Tax and Public Finance, 2014, 21, 845 - 873 (also available as IZA DP 7215) and as 'Tax-Benefit Revealed Social Preferences in Europe and the US' in: Annals of Economics and Statistics, 2014, 113/114, 257 -28

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