Taxation and Labor Markets

被引：0

作者：

Pierre M. Picard

Eric Toulemonde

机构：

[1] University of Manchester,

[2] School of Economic Studies,undefined

[3] Manchester MP13 9PL,undefined

[4] UK (e-mail: Pierre.Picard@man.ac.uk),undefined

[5] University of Namur,undefined

[6] Department of Economics,undefined

[7] 8 rempart de la Vierge,undefined

[8] B-5000 Namur,undefined

[9] Belgium (e-mail: eric.toulemonde@fundp.ac.be),undefined

来源：

Journal of Economics | 2003年 / 78卷

关键词：

Keywords: taxation, wages, employment.; JEL classification: E62, H2, H3, J41, J51.;

D O I：

暂无

中图分类号：

学科分类号：

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：27

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