The IZA Discussion Paper Series (ISSN: 2365-9793) disseminates high-quality research by IZA network members to the scientific community and the interested public worldwide before they are later published in academic journals. Comprising more than 17,000 papers, IZA's publication flagship is the most influential working paper series in labor economics.

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603 IZA Discussion Papers
IZA Discussion Paper No. 2910
The Taxation of Couples
Patricia Apps, Ray Rees
published as "Optimal Taxation and Tax Reform for Two-Earner Households" in: CESifo Economic Studies, 2011, 57 (2), 283-304
IZA Discussion Paper No. 2861
How Tax Progression Affects Effort and Employment
Erkki Koskela, Ronnie Schöb
published as 'Is Tax Progression Good for Employment? Efficiency Wages and the Role of the Prereform Tax Structure' in: FinanzArchiv, 2009, 65 (1), 51 - 72
IZA Discussion Paper No. 2859
Imperfect Transmission of Tacit Knowledge and Other Barriers to Entrepreneurship
Vesa Kanniainen, Panu Poutvaara
published in: Comparative Labor Law & Policy Journal, 2007, 28 (4), 675-694
IZA Discussion Paper No. 2845
Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
Helene Dearing, Helmut Hofer, Christine Lietz, Rudolf Winter-Ebmer, Katharina Wrohlich
published in: Fiscal Studies, 2007, 28 (4), 463-495
IZA Discussion Paper No. 2723
From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001
Stefan Bach, Giacomo Corneo, Viktor Steiner
published in: Review of Income and Wealth, 2009, 55, 303-330
IZA Discussion Paper No. 2669
A Theory of Child Targeting
Olivier B. Bargain, Olivier Donni
published as 'Targeting and Child Poverty' in: Social Choice and Welfare, 2012, 39(4), 783-808
IZA Discussion Paper No. 2610
Minimum Wages, the Earned Income Tax Credit, and Employment: Evidence from the Post-Welfare Reform Era
David Neumark, William Wascher
IZA Discussion Paper No. 2599
The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply
Marco Caliendo, Ludovica Gambaro, Peter Haan
published in: Applied Economics Letters, 2009, 16 (9), 877-883
IZA Discussion Paper No. 2578
The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective
Graziella Bertocchi
revised version published in: Economics and Politics, 2011, 23 (1), 107 - 131
IZA Discussion Paper No. 2573
Schooling and Citizenship: Evidence from Compulsory Schooling Reforms
Thomas Siedler
revised version published as 'Schooling and Citizenship in a Young Democracy: Evidence from Postwar Germany' in: Scandinavian Journal of Economics, 2010, 112 (2), 315-338
IZA Discussion Paper No. 2563
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
Benno Torgler, Friedrich Schneider
IZA Discussion Paper No. 2559
Rent Taxation in a Small Open Economy: The Effect on Transitional Generations
Marko Koethenbuerger, Panu Poutvaara
published in: International Tax and Public Finance, 2009, 16 (5), 697-709
IZA Discussion Paper No. 2555
Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment
Herwig Immervoll
corrected and updated version published in OECD (2007), Taxing Wages 2005/2006
IZA Discussion Paper No. 2541
The Impact of Tax Morale and Institutional Quality on the Shadow Economy
Benno Torgler, Friedrich Schneider
published in: Journal of Economic Psychology, 2009, 30 (2), 228-245
IZA Discussion Paper No. 2468
Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
Rolf Aaberge, Ugo Colombino
revised version published in: Scandinavian Journal of Economics, 2013, 115 (2), 449-475
IZA Discussion Paper No. 2424
Making Work Pay for the Elderly Unemployed: Evaluating Alternative Policy Reforms for Germany
Peter Haan, Viktor Steiner
IZA Discussion Paper No. 2399
Workfare: Eine wirksame Alternative zum Kombilohn
Holger Bonin, Hilmar Schneider
published in: Wirtschaftsdienst, 2006, 86 (10), 645-650
IZA Discussion Paper No. 2393
The Macroeconomics of Targeting: The Case of an Enduring Epidemic
Clive Bell, Hans Gersbach
published in: Journal of Health Economics, 2009, 28 (1), 54-72
IZA Discussion Paper No. 2354
The Income of the Swedish Baby Boomers
Lennart Flood, N. Anders Klevmarken, Andreea Mitrut
published in A. Klevmarken and B. Lindgren (eds.), Simulating an Ageing Population. A microsimulation approach to Sweden, Contributions to Economic Analysis No 285, Emerald Group Publishing Limited, Bingley, U.K. 2008
IZA Discussion Paper No. 2328
Taxing Human Capital Efficiently: The Double Dividend of Taxing Non-Qualified Labour More Heavily Than Qualified Labour
Wolfram F. Richter
revised version based on DP 2328 and DP 3451 published as "Taxing education in Ramsey's tradition" in: Journal of Public Economics, 2009, 93 (11-12), 1254-1260
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