Browsing NHH Brage by Author "Lehmann, Etienne"

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    • Optimal redistributive taxation with both extensive and intensive responses 

      Jacquet, Laurence; Lehmann, Etienne; Van der Linden, Bruno (Discussion paper, Working paper, 2010-02)
      This paper characterizes the optimal income taxation when individuals respond along both the intensive and extensive margins. Individuals are heterogeneous in two dimensions: their skills and their disutility of ...

    • Optimal Taxation with Multiple Incomes and Types 

      Spiritus, Kevin; Lehmann, Etienne; Renes, Sander; Zoutman, Floris T. (Discussion paper;3/22, Working paper, 2022-01-24)
      We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple in comes and differ along many unobserved dimensions. We derive the necessary conditions for the government’s optimum using both a tax ...