开始:VCALENDAR版本:2.0 PRODID: / /学院Labor Economics//Zope//EN METHOD:PUBLISH CALSCALE:GREGORIAN BEGIN:VTIMEZONE TZID:Europe/Berlin BEGIN:DAYLIGHT TZOFFSETFROM:+0100 RRULE:FREQ=YEARLY;BYMONTH=3;BYDAY=-1SU DTSTART:19810329T020000 TZNAME:CEST TZOFFSETTO:+0200 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:+0200 RRULE:FREQ=YEARLY;BYMONTH=10;BYDAY=-1SU DTSTART:19961027T030000 TZNAME:CET TZOFFSETTO:+0100 END:STANDARD END:VTIMEZONE BEGIN:VEVENT UID:6591065477600@conference.iza.org LOCATION;CHARSET=UTF-8: DESCRIPTION:In order to explore the optimal taxation of low-skilled labor, we extend the standard model of \noptimal non-linear income taxation in the presence of quasi-linear preferences in leisure by allowing \nfor involuntary unemployment, job search and an exogenous welfare benefit. In trading off lowskilled \nemployment against work effort of higher skilled workers, the government balances \ndistortions on the search margin with those on work effort. Higher welfare benefits typically reduce \ntaxes paid by low-skilled workers and raise marginal tax rates throughout the skill distribution. SEQUENCE:1 X-APPLE-TRAVEL-ADVISORY-BEHAVIOR:AUTOMATIC SUMMARY:IZA Seminar: The Optimal Taxation of Unskilled Labor with Job Search and Social Assistance by Jan Boone (Tilburg University) DTSTART;TZID=Europe/Berlin:20031007T000000 DTEND;TZID=Europe/Berlin:T000000 END:VEVENT END:VCALENDAR