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The optimal linear taxation of employment and self-employment incomes

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  • Parker, Simon C.

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  • Parker, Simon C., 1999. "The optimal linear taxation of employment and self-employment incomes," Journal of Public Economics, Elsevier, vol. 73(1), pages 107-123, July.
    • Handle: RePEc:eee:pubeco:v:73:y:1999:i:1:p:107-123
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    1. Pestieau, Pierre & Possen, Uri M., 1991. "Tax evasion and occupational choice," Journal of Public Economics, Elsevier, vol. 45(1), pages 107-125, June.
    2. Mazur, Mark J, 1989. "Optimal Linear Taxation with Stochastic Incomes," Public Finance = Finances publiques, , vol. 44(1), pages 31-50.
    3. BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1991. "Optimal linear income taxation in models with occupational choice," LIDAM Reprints CORE 958, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    4. PESTIEAU, Pierre & POSSEN, Uri, 1992. "How do taxes affect occupational choice?," LIDAM Reprints CORE 1007, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    5. Jung, Young H. & Snow, Arthur & Trandel, Gregory A., 1994. "Tax evasion and the size of the underground economy," Journal of Public Economics, Elsevier, vol. 54(3), pages 391-402, July.
    6. Showalter, Mark H. & Thurston, Norman K., 1997. "Taxes and labor supply of high-income physicians," Journal of Public Economics, Elsevier, vol. 66(1), pages 73-97, October.
    7. Feldstein, Martin, 1973. "On the optimal progressivity of the income tax," Journal of Public Economics, Elsevier, vol. 2(4), pages 357-376.
    8. Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1991. "Optimal linear income taxation in models with occupational choice," Journal of Public Economics, Elsevier, vol. 46(2), pages 133-162, November.
    9. repec:bla:scandj:v:96:y:1994:i:2:p:275-82 is not listed on IDEAS
    10. Kihlstrom, Richard E & Laffont, Jean-Jacques, 1979. "A General Equilibrium Entrepreneurial Theory of Firm Formation Based on Risk Aversion," Journal of Political Economy, University of Chicago Press, vol. 87(4), pages 719-748, August.
    11. Eytan Sheshinski, 1972. "The Optimal Linear Income-tax," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 39(3), pages 297-302.
    12. Pestieau, Pierre & Possen, Uri, 1992. "How Do Taxes Affect Occupational Choice," Public Finance = Finances publiques, , vol. 47(1), pages 108-119.
    13. Stern, N. H., 1976. "On the specification of models of optimum income taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 123-162.
    14. repec:bla:scandj:v:90:y:1988:i:2:p:141-59 is not listed on IDEAS
    15. Watson, Harry, 1985. "Tax evasion and labor markets," Journal of Public Economics, Elsevier, vol. 27(2), pages 231-246, July.
    16. Paul Baker, 1993. "Taxpayer compliance of the self-employed: estimates from household spending data," IFS Working Papers W93/14, Institute for Fiscal Studies.
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    Cited by:

    1. Scheuer, Florian, 2013. "Adverse selection in credit markets and regressive profit taxation," Journal of Economic Theory, Elsevier, vol. 148(4), pages 1333-1360.
    2. Kjell Erik Lommerud & Bjørn Sandvik & Odd Rune Straume, 2004. "Good Jobs, Bad Jobs and Redistribution," Scandinavian Journal of Economics, Wiley Blackwell, vol. 106(4), pages 703-720, December.
    3. Casey Rothschild & Florian Scheuer, 2013. "Redistributive Taxation in the Roy Model," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 128(2), pages 623-668.
    4. Han, Xintong & Liu, Zimin & Wang, Tong, 2023. "Nonlinear pricing in multidimensional context: An empirical analysis of energy consumption," International Journal of Industrial Organization, Elsevier, vol. 91(C).
    5. Sebastián Castillo, 2024. "Tax policy design in a hierarchical model with occupational decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1295-1341, October.
    6. Simon C. Parker, 2003. "Does Tax Evasion Affect Occupational Choice?," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 65(3), pages 379-394, July.
    7. Håkan Selin & Laurent Simula, 2017. "Income Shifting as Income Creation? The Intensive vs. the Extensive Shifting Margins," CESifo Working Paper Series 6510, CESifo.
    8. Simon C. Parker & Martin T. Robson, 2004. "Explaining International Variations in Self‐Employment: Evidence from a Panel of OECD Countries," Southern Economic Journal, John Wiley & Sons, vol. 71(2), pages 287-301, October.
    9. Ruta Aidis & Mirjam van Praag, 2004. "Illegal Entrepreneurship Experience," Tinbergen Institute Discussion Papers 04-105/3, Tinbergen Institute.
    10. Ergete Ferede, 2013. "Tax progressivity and self-employment: evidence from Canadian provinces," Small Business Economics, Springer, vol. 40(1), pages 141-153, January.
    11. Ergete Ferede, 2021. "Entrepreneurship and personal income tax: evidence from Canadian provinces," Small Business Economics, Springer, vol. 56(4), pages 1765-1781, April.

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