This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Does the Composition of Wage and Payroll Taxes Matter Under Nash Bargaining

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Koskela, E.
Schob, R.

Additional information is available for the following registered author(s):

Abstract

According 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.

Download Info
To our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.

Publisher Info
Paper provided by Department of Economics in its series University of Helsinki, Department of Economics with number 443.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 8 pages
Date of creation: 1998
Date of revision:
Handle: RePEc:fth:helsec:443

Contact details of provider:
Postal: University of Helsinki; Department of Economics, P.O.Box 54 (Unioninkatu 37) FIN-00014 Helsingin Yliopisto
Phone: +358 9 191 8897
Fax: +358 9 191 8877
Email:
Web page: http://www.valt.helsinki.fi/katal/
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: (Thomas Krichel).

Related research
Keywords: TAXES ; WAGES ; BARGAINING;

Other versions of this item:

Find related papers by JEL classification:
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

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. 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. [Downloadable!] (restricted)
  2. 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. [Downloadable!] (restricted)
Full references

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Alfonso Arpaia & Giuseppe Carone, 2004. "Do labour taxes (and their composition) affect wages in the short and in the long run?," Public Economics 0411004, EconWPA. [Downloadable!]
  2. 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. [Downloadable!]
  3. Kees Folmer, 2009. "Why do macro wage elasticities diverge?," CPB Memoranda 224, CPB Netherlands Bureau for Economic Policy Analysis. [Downloadable!]
  4. Sîle O'DOrchai & Robert Plasman & François Rycx, 2007. "The part-time wage penalty in European countries:How large is it for men?," Working Papers DULBEA 07-02.RS, Université libre de Bruxelles, Department of Applied Economics (DULBEA). [Downloadable!]
    Other versions:
  5. Daniel Cardona & Fernando Sánchez-Losada, 2004. "The Unemployment Benefit System: a Redistributive or an Insurance Institution?," DEA Working Papers 8, Universitat de les Illes Balears, Departament d'Economía Aplicada. [Downloadable!]
  6. Marja-Liisa Halko, 2004. "Buffer funding of unemployment insurance in a dynamic labour union model," Macroeconomics 0404030, EconWPA. [Downloadable!]
  7. 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). [Downloadable!]
  8. Koskela, Erkki, 2008. "The Effects of Labour Tax Progression under Nash Wage Bargaining and Flexible Outsourcing," IZA Discussion Papers 3501, Institute for the Study of Labor (IZA). [Downloadable!]
  9. Edward Calthrop & Bruno Borger, 2007. "On Tax Over-Shifting in Wage Bargaining Models," Atlantic Economic Journal, International Atlantic Economic Society, vol. 35(2), pages 127-143, June. [Downloadable!] (restricted)
  10. Jukka Lassila, 2000. "Wage formation by majority voting and the incentive effects of pensions and taxation," Finnish Economic Papers, Finnish Economic Association, vol. 13(2), pages 89-115, Autumn. [Downloadable!]
  11. Erkki Koskela & Ronnie Schöb, 2007. "How Tax Progression Affects Effort and Employment," IZA Discussion Papers 2861, Institute for the Study of Labor (IZA). [Downloadable!]
  12. Kees Folmer, 2009. "Why do macro wage elasticities diverge?," CPB Discussion Papers 122, CPB Netherlands Bureau for Economic Policy Analysis. [Downloadable!]
  13. Erkki Koskela & Ronnie Schöb, 2008. "Outsourcing of Unionized Firms and the Impacts of Labour Market Policy Reforms," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
  14. Erkki Koskela & Ronnie Schöb, 2007. "Tax Progression under Collective Wage Bargaining and Individual Effort Determination," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  15. José Félix Izquierdo & Angel Melguizo & David Taguas, 2001. "Imposición y precios de consumo," Working Papers 101, BBVA Bank, Economic Research Department. [Downloadable!]
  16. Laszlo Goerke, 1999. "The Wedge," IZA Discussion Papers 71, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
    • Goerke, Laszlo, 2000. "The Wedge," Manchester School, University of Manchester, vol. 68(5), pages 608-23, September. [Downloadable!] (restricted)
  17. José Ramón García & Hector Sala, 2006. "The Tax System Incidence on Unemployment: A Country-Specific Analysis for the OECD Economies," IZA Discussion Papers 2226, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  18. Heijdra, B.J. & Ligthart, J.E., 2004. "Labor tax reform and equilibrium unemployment : a search and matching approach," Discussion Paper 89, Tilburg University, Center for Economic Research. [Downloadable!]
    Other versions:
  19. Goerke, Laszlo, 2001. "Tax Evasion in a Unionised Economy," IZA Discussion Papers 382, Institute for the Study of Labor (IZA). [Downloadable!]
  20. Koskela, Erkki & Stenbacka, Rune, 2000. "Capital Structure, Wage Bargaining and Employment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  21. Halko, Marja-Liisa, 2003. "Buffer funding of unemployment insurance in a dynamic labour union model," Research Discussion Papers 24/2003, Bank of Finland. [Downloadable!]
  22. Ben Heijdra & Jenny Ligthart, 2009. "Labor tax reform, unemployment, and search," International Tax and Public Finance, Springer, vol. 16(1), pages 82-104, February. [Downloadable!] (restricted)
  23. Boeters, Stefan & Böhringer, Christoph & Feil, Michael, 2002. "Taxation and unemployment : an applied general equilibrium approach for Germany," ZEW Discussion Papers 02-39, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
Statistics
Access and download statistics

Did you know? LogEc provides statistical analysis about downloads from this service (and others).

This page was last updated on 2009-11-20.


This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.