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On the Equivalence of Taxes Paid by Employers and Employees

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  • Picard, Pierre M
  • Toulemonde, Eric

Abstract

In 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 Info

Article provided by Scottish Economic Society in its journal Scottish Journal of Political Economy.

Volume (Year): 48 (2001)
Issue (Month): 4 (September)
Pages: 461-70

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Handle: RePEc:bla:scotjp:v:48:y:2001:i:4:p:461-70

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Cited by:
  1. Heijdra, B.J. & Ligthart, J.E., 2004. "Labor Tax Reform and Equilibrium Unemployment: A Search and Matching Approach," Discussion Paper 2004-89, Tilburg University, Center for Economic Research.
  2. Riedl, Arno & Tyran, Jean-Robert, 2005. "Tax liability side equivalence in gift-exchange labor markets," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2369-2382, December.
  3. Fève, Patrick & Matheron, Julien & Sahuc, Jean-Guillaume, 2009. "La TVA sociale: bonne ou mauvaise idée?," TSE Working Papers 09-038, Toulouse School of Economics (TSE).
  4. García, José Ramón & Sala, Hector, 2008. "The tax system incidence on unemployment: A country-specific analysis for the OECD economies," Economic Modelling, Elsevier, vol. 25(6), pages 1232-1245, November.
  5. José Ramón García & José Vicente Ríos, 2004. "Effects Of Tax Reforms In A Shirking Model With Union Bargaining," Working Papers. Serie AD 2004-42, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  6. Goerke, Laszlo, 2002. "On dismissal pay," Labour Economics, Elsevier, vol. 9(4), pages 497-512, September.
  7. Goerke, Laszlo, 2001. "Tax Evasion in a Unionised Economy," IZA Discussion Papers 382, Institute for the Study of Labor (IZA).
  8. Pierre M. Picard & Eric Toulemonde, 2001. "De quel côté du marché du travail prélever les impôts ?. Nouveaux éléments théoriques," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 149-156.
  9. Arno Riedl & Jean-Robert Tyran, 2003. "Tax Liability Side Equivalence in Gift-Exchange Labor Markets," Tinbergen Institute Discussion Papers 03-065/1, Tinbergen Institute.
  10. Tomas Kögel, 2005. "On Substituting Consumption Taxes for Unemployment Insurance Contributions to Reduce Unemployment," Discussion Paper Series 2005_11, Department of Economics, Loughborough University, revised Sep 2005.
  11. Van der Linden, Bruno, 1998. "Fighting unemployment without worsening povety: Basic income versus reductions of social security contributions," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales) 1999028, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), revised 00 Oct 1999.
  12. Matthias Weber & Arthur Schram, 2013. "The Non-Equivalence of Labor Market Taxes: A Real-Effort Experiment," Tinbergen Institute Discussion Papers 13-030/I, Tinbergen Institute.

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