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Author:Boone, J.
Bovenberg, L.
Title:The optimal taxation of unskilled labor with job search and social assistance
Journal:Journal of Public Economics
2004 : SEP, VOL. 88:11, p. 2227-2258
Index terms:Taxation
Unskilled workers
Unemployment
Income tax
Social security
Freeterms:Participation margin
Language:eng
Abstract:The authors extend the standard model of optimal nonlinear income taxation in the presence of quasi-linear preferences in leisure by allowing for involuntary unemployment, job search and an exogenous welfare benefit.
SCIMA record nr: 255934
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