Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/223983
Authors: 
Colombino, Ugo
Islam, Nizamul
Year of Publication: 
2020
Series/Report no.: 
IZA Discussion Papers No. 13541
Abstract: 
We present an extension of the numerical approach to empirical optimal taxation allowed by a peculiar structure of a microeconometric model of labour supply that includes a representation of the demand side. This makes it possible to identify optimal tax-transfer rules while accounting for equilibrium constraints and to evaluate the effects of exogenous labour demand shocks. We provide illustrative examples using the 2015 EU-SILC data set for Italy.
Subjects: 
empirical optimal taxation
microsimulation
microeconometrics
evaluation of tax-transfer rules
equilibrium
labour demand shocks
JEL: 
H21
C18
Document Type: 
Working Paper

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