Etienne Lehmann

Research Fellow

CRED, Université Panthéon Assas Paris 2

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Research Interests

Etienne Lehmann is professor of Economics at CRED, Université Panthéon Assas Paris 2 (France) and research fellow at CRED.

He studied Economics at ENSAE (National School of Economic Administration, 1995) and at University Paris 1 Panthéon-Sorbonne (DEA (MA) in 1995 and Ph’D in 1998).

He is mainly interested in the Economics of Taxation.

He joined IZA as a Research Fellow in June 2004.

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IZA Publications

IZA Discussion Paper No. 16112
Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!
Marie-Noëlle Lefebvre, Etienne Lehmann, Michaël Sicsic
IZA Discussion Paper No. 15036
Optimal Taxation with Multiple Incomes and Types
Kevin Spiritus, Etienne Lehmann, Sander Renes, Floris T. Zoutman
IZA Discussion Paper No. 14739
How to Tax Different Incomes?
Laurence Jacquet, Etienne Lehmann
IZA Discussion Paper No. 11019
Optimal Income Taxation with Composition Effects
Laurence Jacquet, Etienne Lehmann
revised version published in: Journal of the European Economic Association, 2021, 19 (2), 1299-1341
IZA Discussion Paper No. 9719
Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach
Kory Kroft, Kavan Kucko, Etienne Lehmann, Johannes F. Schmieder
revised version published in: American Economic Journal, Economic Policy, 2020, 12 (1), 254-292.
IZA Discussion Paper No. 8276
Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity
Etienne Lehmann, Claudio Lucifora, Simone Moriconi, Bruno Van der Linden
published in: International Tax and Public Finance, 2015, 1-36.
IZA Discussion Paper No. 7828
Inefficient Equilibrium Unemployment in a Duocentric Economy with Matching Frictions
Etienne Lehmann, Paola L. Montero Ledezma, Bruno Van der Linden
published in: Journal of Urban Economics, 2016, 91, 26-44.
IZA Discussion Paper No. 7646
Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments
Etienne Lehmann, Laurent Simula, Alain Trannoy
published in: Quarterly Journal of Economics, 2014, 129 (4), 1995-2030
IZA Discussion Paper No. 6108
Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms
Etienne Lehmann, François Marical, Laurence Rioux
published in: Journal of Public Economics, 2013, 99 (1), 66-84.
IZA Discussion Paper No. 5642
Optimal Redistributive Taxation with Both Labor Supply and Labor Demand Responses
Laurence Jacquet, Etienne Lehmann, Bruno Van der Linden
revised version published as 'Optimal Income Taxation with Kalai Wage Bargaining and Endogenous Participation' in: Social Choice and Welfare, 2014, 42(2), 381-402
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