Search Results - "Lehmann, Etienne"

Optimal Income Taxation with Composition Effects by Jacquet, Laurence, Lehmann, Etienne

“…Abstract Providing estimable sufficient statistics to give policy prescriptions has become a widespread approach, a well-known limitation of which is the…”
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Introduction to the Special Issue on the Economics of Taxation by Boadway, Robin, Lehmann, Étienne, Taugourdeau, Émmanuelle

“…JEL: H21, H24, H25, H31, H71,H73, J23, J24 / KEY WORDS: Taxation, Labor Market, Fiscal Competition…”
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Optimal tax problems with multidimensional heterogeneity: a mechanism design approach by Jacquet, Laurence, Lehmann, Etienne

“…We propose a new method, that we call an allocation perturbation, to derive the optimal nonlinear income tax schedules with multidimensional individual…”
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TAX ME IF YOU CAN! OPTIMAL NONLINEAR INCOME TAX BETWEEN COMPETING GOVERNMENTS by Lehmann, Etienne, Simula, Laurent, Trannoy, Alain

“…We investigate how potential tax-driven migrations modify the Mirrlees income tax schedule when two countries play Nash. The social objective is the maximin…”
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Estimating the Laffer tax rate on capital income: cross‐base responses matter by Lefebvre, Marie‐Noëlle, Lehmann, Etienne, Sicsic, Michaël

“…Abstract We express the Laffer tax rate on capital income using direct elasticity (capital income response) and cross‐elasticity (labor income response) to the…”
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Optimal redistributive taxation with both extensive and intensive responses by Jacquet, Laurence, Lehmann, Etienne, Van der Linden, Bruno

“…We study optimal income taxation when labor supply reacts along the intensive and extensive margins. Individuals are heterogeneous across two unobserved…”
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A Search Model of Unemployment and Inflation by Lehmann, Etienne

“…This paper introduces money into the standard labor-matching model. A double-coincidence problem makes money necessary as a medium of exchange. In the long…”
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Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach by Kroft, Kory, Kucko, Kavan, Lehmann, Etienne, Schmieder, Johannes

“…We derive a sufficient statistics tax formula in a model that incorporates unemployment and endogenous wages to study the shape of the optimal income tax. Key…”
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Labor income responds differently to income-tax and payroll-tax reforms by Lehmann, Etienne, Marical, François, Rioux, Laurence

“…We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over the period 2003–2006. We exploit a series…”
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Faut-il inciter l'offre ou la demande de travail peu qualifié? by Lehmann, Etienne, Cahuc, Pierre

“…[fre] Nous comparons les conséquences de politiques de réduction des charges patronales sur les bas salaires et de politiques d'incitation au travail, du type…”
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Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity by Lehmann, Etienne, Lucifora, Claudio, Moriconi, Simone, Van der Linden, Bruno

“…In this paper, we argue that, for a given overall level of labour income taxation, a more progressive tax schedule increases employment. From a theoretical…”
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Optimal income taxation with endogenous participation and search unemployment by Lehmann, Etienne, Parmentier, Alexis, Van Der Linden, Bruno

“…We characterize optimal redistributive taxation when individuals are heterogeneous in their skills and their values of non-market activities. Search-matching…”
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On the optimality of a minimum wage: New insights from optimal tax theory by Hungerbühler, Mathias, Lehmann, Etienne

“…We build a theoretical model to study whether a minimum wage can be welfare-improving if it is implemented in conjunction with an optimized nonlinear income…”
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The Optimal Marginal Tax Rates with both Extensive and Intensive Responses by Jacquet, Laurence, Lehmann, Etienne, van Der Linden, Bruno

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Credit constraints and the persistence of unemployment by Dromel, Nicolas L., Kolakez, Elie, Lehmann, Etienne

“…In this paper, we argue that credit market imperfections impact not only the level of unemployment, but also its persistence. For this purpose, we first…”
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Optimal income taxation with Kalai wage bargaining and endogenous participation by Jacquet, Laurence, Lehmann, Etienne, Van der Linden, Bruno

“…This paper characterizes the optimal redistributive tax schedule in a searchmatching framework where (voluntary) nonparticipation and (involuntary)…”
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Faut-il inciter l'offre ou la demande de travail peu qualifié? by Cahuc, Pierre, Lehmann, Étienne

“…Nous comparons les conséquences de politiques de réduction des charges patronales sur les bas salaires et de politiques d'incitation au travail, du type prime…”
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Workforce location and equilibrium unemployment in a duocentric economy with matching frictions by Lehmann, Etienne, Montero Ledezma, Paola L., Linden, Bruno Van der

“…This article examines unemployment disparities and efficiency in a duocentric city where workers are non-uniformly distributed between the two job centers. We…”
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Optimal income taxation with endogenous participation and search unemployment by Lehmann, Etienne, Parmentier, Alexis, van Der Linden, Bruno

“…We characterize optimal redistributive taxation when individuals are heterogeneous in their skills and their values of non-market activities. Search-matching…”
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Comprehensive or Separate Income Tax? A Sufficient Statistics Approach: Very Preliminary Thanks not to quote without author’s permission by LEHMANN, Etienne

“…In this paper, I investigate how to tax the different sources of income of taxpayers. I consider on optimal nonlinear income tax model with many sources of…”
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