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197 IZA Discussion Papers
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. 2955
Optimal Taxation and Monopsonistic Labor Market: Does Monopsony Justify the Minimum Wage?
Pierre Cahuc, Guy Laroque
pubished in: Journal of Public Economic Theory, 2014, 16 (2), 259–273.
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. 2861
How Tax Progression Affects Effort and Employment
Erkki Koskela, Ronnie Schöb
published as 'Is Tax Progression Good for Employment? Efficiency Wages and the Role of the Prereform Tax Structure' in: FinanzArchiv, 2009, 65 (1), 51 - 72
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. 2669
A Theory of Child Targeting
Olivier B. Bargain, Olivier Donni
published as 'Targeting and Child Poverty' in: Social Choice and Welfare, 2012, 39(4), 783-808
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. 2555
Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment
Herwig Immervoll
corrected and updated version published in OECD (2007), Taxing Wages 2005/2006
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. 2374
Taxation and Internal Migration: Evidence from the Swiss Census Using Community-Level Variation in Income Tax Rates
Thomas Liebig, Patrick A. Puhani, Alfonso Sousa-Poza
published in: Journal of Regional Science, 2007, 47 (4), 807-836
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
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