Does the composition of wage and payroll taxes matter under Nash bargaining?
AbstractAccording to conventional wisdom the total taxe wedge, which is the sum of wage and payroll taxes, is sufficient to specify the distortion of wage formation caused by labour taxation. Using Nash bargaining approach to wage negotiations this paper shows that conventional wisdom is valid for equal rax bases, e.g., when the tax exemption takes the form of a tax credit.
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Bibliographic InfoArticle provided by Elsevier in its journal Economics Letters.
Volume (Year): 64 (1999)
Issue (Month): 3 (September)
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Web page: http://www.elsevier.com/locate/ecolet
Other versions of this item:
- Erkki Koskela & Ronnie Schöb, 1999. "Does the Composition of Wage and Payroll Taxes Matter Under Nash Bargaining?," Discussion Papers 203, Government Institute for Economic Research Finland (VATT).
- Koskela, E. & Schob, R., 1998. "Does the Composition of Wage and Payroll Taxes Matter Under Nash Bargaining," University of Helsinki, Department of Economics 443, Department of Economics.
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- J21 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Force and Employment, Size, and Structure
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- Layard, Richard & Nickell, Stephen & Jackman, Richard, 1991.
"Unemployment: Macroeconomic Performance and the Labour Market,"
Oxford University Press, number 9780198284345.
- Layard, Richard & Nickell, Stephen & Jackman, Richard, 2005. "Unemployment: Macroeconomic Performance and the Labour Market," OUP Catalogue, Oxford University Press, number 9780199279173.
- Koskela, Erkki & Vilmunen, Jouko, 1996. "Tax progression is good for employment in popular models of trade union behaviour," Labour Economics, Elsevier, vol. 3(1), pages 65-80, August.
- Lockwood, Ben & Manning, Alan, 1993. "Wage setting and the tax system theory and evidence for the United Kingdom," Journal of Public Economics, Elsevier, vol. 52(1), pages 1-29, August.
- Holm, Pasi & Honkapohja, Seppo & Koskela, Erkki, 1994. "A monopoly-union model of wage determination with capital and taxes: An empirical application to the Finnish manufacturing," European Economic Review, Elsevier, vol. 38(2), pages 285-303, February.
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