On the Equivalence of Taxes Paid by Employers and Employees
AbstractIn this paper we study the employment effects of a budget neutral restructuring of taxes levied on employers and employees. We derive conditions for taxes levied on workers to have the same employment effects as taxes levied on firms under standard processes of wage determination. Copyright 2001 by Scottish Economic Society.
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Bibliographic InfoArticle provided by Scottish Economic Society in its journal Scottish Journal of Political Economy.
Volume (Year): 48 (2001)
Issue (Month): 4 (September)
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Web page: http://www.blackwellpublishing.com/journal.asp?ref=0036-9292
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Other versions of this item:
- Picard, P.M. & Toulemonde, E., 1999. "On the Equivalence of Taxes Paid by Employers and Employees," Papers 215, Notre-Dame de la Paix, Sciences Economiques et Sociales.
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy
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