Taxation and labor markets

被引：7

作者：

Picard, PM ^{[1
]}

Toulemonde, E

机构：

[1] Univ Manchester, Sch Econ Studies, Manchester MP13 9PL, Lancs, England

[2] Univ Namur, Dept Econ, B-5000 Namur, Belgium

来源：

JOURNAL OF ECONOMICS-ZEITSCHRIFT FUR NATIONALOKONOMIE | 2003年 / 78卷 / 01期

关键词：

taxation; wages; employment;

D O I：

10.1007/s00712-001-0537-2

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We exploit the common features of models such as union, search and efficiency wage models to develop a framework that can be used to analyze the effects of any revenue-neutral tax reform on employment. In particular, we show that taxes paid by workers are not equivalent to taxes paid by firms when taxes are non linear. Moreover, we show that the positive impact of tax progressivity on employment is attributable only to a limited set of hypotheses.

引用

页码：29 / 56

页数：28

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