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Union Strategy and Optimal Income Taxation

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  • Kessing, Sebastian G.

    ()
    (University of Siegen)

  • Konrad, Kai A.

    ()
    (Max Planck Institute for Tax Law and Public Finance)

Abstract

Restrictions on work hours are more important in countries with a large welfare state. We show that this empirical observation is consistent with the strategic effects of such restrictions in a welfare state in the context of optimal direct taxation in the tradition of Mirrlees (1971). Our results also apply to non-welfarist states which have income redistribution, but not in purely extortionary states.

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Bibliographic Info

Paper provided by Institute for the Study of Labor (IZA) in its series IZA Discussion Papers with number 1545.

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Length: 24 pages
Date of creation: Mar 2005
Date of revision:
Publication status: published in: Journal of Public Economics, 2006, 90(1-2), 393-402
Handle: RePEc:iza:izadps:dp1545

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Keywords: labor unions; work hours; optimal income taxation;

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  1. Dillen, M. & Lundholm, M., 1992. "Dynamic Income Taxation, Redistribution, and the Ratchet Effect," Papers, Uppsala - Working Paper Series 1992-3, Uppsala - Working Paper Series.
  2. Lazear, Edward P, 1981. "Agency, Earnings Profiles, Productivity, and Hours Restrictions," American Economic Review, American Economic Association, American Economic Association, vol. 71(4), pages 606-20, September.
  3. Agell, Jonas & Lommerud, Kjell Erik, 1992. "Union Egalitarianism as Income Insurance," Economica, London School of Economics and Political Science, London School of Economics and Political Science, vol. 59(235), pages 295-310, August.
  4. Shulamit Kahn & Kevin Lang, 1992. "Constraints on the Choice of Work Hours: Agency Versus Specific-Capital," Journal of Human Resources, University of Wisconsin Press, vol. 27(4), pages 661-678.
  5. Bourguignon, F. & Spadaro, A., 2000. "Social Preferences Revealed through Effective Marginal Tax Rates," DELTA Working Papers, DELTA (Ecole normale supérieure) 2000-29, DELTA (Ecole normale supérieure).
  6. Shulamit Kahn & Kevin Lang, 1987. "Constraints on the Choice of Work Hours: Agency vs. Specific-Capital," NBER Working Papers 2238, National Bureau of Economic Research, Inc.
  7. Andersson, Fredrik, 1996. "Income taxation and job-market signaling," Journal of Public Economics, Elsevier, Elsevier, vol. 59(2), pages 277-298, February.
  8. Sinn, Hans-Werner, 1995. "A Theory of the Welfare State," CEPR Discussion Papers, C.E.P.R. Discussion Papers 1278, C.E.P.R. Discussion Papers.
  9. Neil Bruce & Michael Waldman, 1986. "The Rotten-Kid Theorem Meets the Samaritan's Dilemma," Working Papers, Queen's University, Department of Economics 650, Queen's University, Department of Economics.
  10. Diamond, Peter A, 1998. "Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates," American Economic Review, American Economic Association, American Economic Association, vol. 88(1), pages 83-95, March.
  11. Saez, Emmanuel, 2001. "Using Elasticities to Derive Optimal Income Tax Rates," Review of Economic Studies, Wiley Blackwell, Wiley Blackwell, vol. 68(1), pages 205-29, January.
  12. Stiglitz, Joseph E., 1982. "Self-selection and Pareto efficient taxation," Journal of Public Economics, Elsevier, Elsevier, vol. 17(2), pages 213-240, March.
  13. Varian, Hal R., 1980. "Redistributive taxation as social insurance," Journal of Public Economics, Elsevier, Elsevier, vol. 14(1), pages 49-68, August.
  14. Emmanuel Saez, 2002. "Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses," The Quarterly Journal of Economics, MIT Press, MIT Press, vol. 117(3), pages 1039-1073, August.
  15. John M. Evans & Douglas C. Lippoldt & Pascal Marianna, 2001. "Trends in Working Hours in OECD Countries," OECD Labour Market and Social Policy Occasional Papers 45, OECD Publishing.
  16. Boadway, Robin & Marceau, Nicolas & Marchand, Maurice, 1996. "Investment in Education and the Time Inconsistency of Redistributive Tax Policy," Economica, London School of Economics and Political Science, London School of Economics and Political Science, vol. 63(250), pages 171-89, May.
  17. Homburg, Stefan, 2002. "The Optimal Income Tax: Restatement and Extensions," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät dp-252, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  18. Jacob A. Mincer, 1974. "Introduction to "Schooling, Experience, and Earnings"," NBER Chapters, in: Schooling, Experience, and Earnings, pages 1-4 National Bureau of Economic Research, Inc.
  19. Konrad, Kai A., 2001. "Privacy and time-consistent optimal labor income taxation," Journal of Public Economics, Elsevier, Elsevier, vol. 79(3), pages 503-519, March.
  20. Homburg, Stefan, 2002. "Optimal Marginal Tax Rates for Low Incomes: Positive, Negative, or Zero?," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät dp-255, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  21. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, Wiley Blackwell, vol. 38(114), pages 175-208, April.
  22. Stern, Nicholas, 1982. "Optimum taxation with errors in administration," Journal of Public Economics, Elsevier, Elsevier, vol. 17(2), pages 181-211, March.
  23. Konrad, Kai A, 1994. "The Strategic Advantage of Being Poor: Private and Public Provision of Public Goods," Economica, London School of Economics and Political Science, London School of Economics and Political Science, vol. 61(241), pages 79-92, February.
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