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Jeudi 8 Octobre 2009

Etienne LEHMANN (CREST, IZA, IDEP et Université Catholique de Louvain)
"The Optimal Marginal Tax Rates with both Extensive and Intensive Responses"
avec Laurence JACQUET et Bruno Van der LINDEN

de 14 h à 15 h 30 en salle S016
à l'INSEE-CREST, 15 Boulevard Gabriel Péri, 92245 MALAKOFF (Métro : Malakoff/Plateau de Vanves (Immeuble "Malakoff 2)).

Résumé : This paper characterizes the optimal income taxation when labor supply is simultaneously modeled along both the extensive and the intensive margins. Individuals are heterogeneous in two dimensions: their skills and their disutility of participation. We also allow preferences over consumption and work effort to differ with respect to the skill level, only the Spence-Mirrlees condition being imposed. We derive a fairly mild sufficient condition for nonnegative marginal tax rates throughout the entire skill distribution. Examples illustrate that this condition is satisfied in many contexts. From a methodological viewpoint, we propose a technic to sign distortions along the intensive margin in monopoly screening model with random participation.