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Letter: Replacing Payroll with Sales Taxes Shifts Risks from Firms to Governments

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Author Info
Robin Pope (Bonn University)
Abstract

Robin Pope argues that Kotlikoff is right to favor shifting payroll taxes to sales taxes only Kotlikoff fails to mention all the benefits that would be obtained by the shift. One of these benefits would be aiding employment by shifting the burden of risk bearing from firms to governments that can shoulder the risk burden at a lower cost than most firms can because of their risk pooling abilities.

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File URL: http://www.bepress.com/cgi/viewcontent.cgi?article=1206&context=ev
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Publisher Info
Article provided by Berkeley Electronic Press in its journal The Economists' Voice.

Volume (Year): 3 (2006)
Issue (Month): 9 ()
Pages: 3
Download reference. The following formats are available: HTML, plain text, BibTeX, RIS (EndNote), ReDIF
Handle: RePEc:bep:evoice:3:2006:9:3

Note: oai:bepress:ev-1206
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Web page: http://www.bepress.com

For technical questions regarding this item, or to correct its listing, contact: (Christopher F. Baum).

Related research
Keywords: risk bearing burden payroll tax profits tax sales tax delays in the resolution of risk pre-outcome period expected utility theory stages of knowledge ahead theory credit constraints risk pooling secondary satisfactions

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This page was last updated on 2008-11-20.

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