The case for NIT+FT in Europe. An empirical optimal taxation exercise

Aaberge, 2014, Labour supply models, vol. 293 Aaberge, 2013, Using a microeconometric model of household labour supply to design optimal income taxes, Scand. J. Econ., 115, 449, 10.1111/sjoe.12015 Aaberge, 2012, Accounting for family background when designing optimal income taxes: a microeconometric simulation analysis, J. Popul. Econ., 25, 741, 10.1007/s00148-010-0331-y Aaberge, 2006 Aaberge, 2009, Evaluating alternative representations of the choice set in models of labor supply, J. Econ. Surv., 23, 586, 10.1111/j.1467-6419.2008.00573.x Aaberge, 2008 Acemoglu, 2016 Atkinson, 1996 Atkinson, 2015 Atkinson, 2010, On analyzing the World distribution of income, World Bank Econ. Rev., 24, 1, 10.1093/wber/lhp020 Baker, 2014 Besley, 1990, Means testing versus universal provision in poverty alleviation programmes, Economica, 57, 119, 10.2307/2554085 BIEN, 2017 Blank, 1999 Blattman, 2014, Generating skilled employment in developing countries: experimental evidence from Uganda, Q. J. Econ., 129, 697, 10.1093/qje/qjt057 Blundell, 2012, Employment, hours of work and the optimal taxation of low-income families, Rev. Econ. Stud., 79, 481, 10.1093/restud/rdr034 Brewer, 2008 Chetty, 2009, Sufficient statistics for welfare analysis: a bridge between structural and reduced-form methods, Ann. Rev. Econ. Ann. Rev., 1, 451, 10.1146/annurev.economics.050708.142910 Clavet, 2013 Coda Moscarola, 2014 Colombino, 2015, Five crossroads on the way to basic income. An Italian tour, Italian Econ. J., 1, 353, 10.1007/s40797-015-0018-3 Colombino, 2015, 128 Colombino, 2013, A new equilibrium simulation procedure with discrete choice models, Int. J. Microsimul., 6, 25, 10.34196/ijm.00087 Dagsvik, 2006, Sectoral labour supply, choice restrictions and functional form, J. Appl. Econom., 21, 803, 10.1002/jae.866 Deaton, 1980 Diamond, 1998, Optimal income taxation an example with a U-Shaped pattern of optimal marginal tax rates, Am. Econ. Rev., 88, 83 De Walle, 1999, Public spending and the poor Ericson, 2012, A microsimulation approach to an optimal Swedish income tax, Int. J. Microsimul., 2, 2 Fabre, 2014 FitzRoy, 2015 Fortin, 1993, On reforming the welfare system: workfare meets the negative income tax, J. Publ. Econ., 51, 119 Friedman, 1962 Friedman, 1980 Hall, 1995 Haushofer, 2016, The short-term impact of unconditional cash transfers to the poor: experimental evidence from Kenia, Q. J. Econ., 10.1093/qje/qjw025 Heathcote, 2015 Horstschräer, 2010 Hughes, 2014, A strategic opening for a basic income guarantee in the global crisis created by AI, robots, desktop manufacturing and biomedicine, J. Evol. Technol., 24, 45 Jacquet, 2015 Jessen, 2017, Getting the poor to work: three welfare-increasing reforms for a busy Germany, FinanzArchiv: Publ. Finan. Anal., 73, 1, 10.1628/001522117X14864674910065 KELA, 2016 King, 1983, Welfare analysis of tax reforms using household data, J. Publ. Econ., 21, 183 Kleven, 2009, The optimal income taxation of couples, Econometrica, 77, 537, 10.3982/ECTA7343 Kolm, 1976, Inequal inequalities I, J. Econ. Theor., 12, 416, 10.1016/0022-0531(76)90037-5 Kroft, 2017 McFadden, 1978, Modelling the choice of residential location, 75 Mirrlees, 1971, An exploration in the theory of optimum income taxation, Rev. Econ. Stud., 38, 175, 10.2307/2296779 Moffitt, 2003, The negative income tax and the evolution of U.S. Welfare policy, J. Econ. Perspect., 17, 119, 10.1257/089533003769204380 Paulus, 2016 Pudney, 2006, Simulating the reform of means-tested benefits with endogenous take-up and claim costs, Oxf. Bull. Econ. Stat., 68, 135, 10.1111/j.1468-0084.2006.00156.x Raj, 2016 Rothschild, 2014 Saez, 2002, Optimal income transfer programs: intensive versus extensive labor supply responses, Q. J. Econ., 117, 1039, 10.1162/003355302760193959 Saez, 2001, Using elasticities to derive optimal income tax rates, Rev. Econ. Stud., 68, 205, 10.1111/1467-937X.00166 Santens, 2014 Scutella, 2004 Sefton, 2009, Optimal design of means tested retirement benefits, Econ. J., 119, 461, 10.1111/j.1468-0297.2009.02316.x Segal, 2016 Sommer, 2016, 10.1007/978-3-319-24064-0 Standing, 2008, How cash transfers promote the case for basic income, Basic Income Stud., 3, 10.2202/1932-0183.1106 Standing, 2015 Sutherland, 2013, EUROMOD: the European Union tax-benefit microsimulation model, Int. J. Microsimul., 6, 4, 10.34196/ijm.00075 Tobin, 1967, Is a negative income tax Practical?, Yale Law J., 77, 1, 10.2307/795069 Tuomala, 2010, On optimal non-linear income taxation: numerical results revisited, Int. Tax Publ. Finance, 17, 259, 10.1007/s10797-009-9119-y Van der Linden, 2004, Active Citizen's income, unconditional income and participation under imperfect competition: a welfare analysis, Oxf. Econ. Pap., 56, 98, 10.1093/oep/56.1.98 Van Parijs, 1995 Y Combinator, 2017