IZA Discussion Papers

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

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