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On the Equivalence of Taxes Paid by Employers and Employees

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Author Info

  • Picard, P.M.
  • Toulemonde, E.

Abstract

In this paper the authors study the the employment effects of a budget and revenue neutral restructuring of taxes levied on employers and employees. The authors derive a necessary and sufficient condition for taxes levied on workers to have the same employment effects as taxes levied on firms. Then they check whether this condition holds under different processes of wage determination.

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Bibliographic Info

Paper provided by Notre-Dame de la Paix, Sciences Economiques et Sociales in its series Papers with number 215.

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Length: 12 pages
Date of creation: 1999
Date of revision:
Handle: RePEc:fth:nodapa:215

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Postal: FACULTE UNIVERSITAIRE NOTRE-DAME DE LA PAIX, FACULTE DES SCIENCES ECONOMIQUES ET SOCIALES, RUE DE BRUXELLES NAMUR FRANCE.
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Web page: http://www.fundp.ac.be/facultes/eco/
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Related research

Keywords: TAXATION ; LABOUR MARKET ; EMPLOYERS ; WORKERS;

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Citations

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Cited by:
  1. 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.
  2. Fève, P. & Matheron, J. & Sahuc, J-G., 2009. "La TVA sociale : bonne ou mauvaise idée ?," Working papers 244, Banque de France.
  3. 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.
  4. Jean-Robert Tyran & Arno Riedl, 2003. "Tax Liability Side Equivalence in Gift-Exchange Labor Markets," University of St. Gallen Department of Economics working paper series 2003 2003-15, Department of Economics, University of St. Gallen.
  5. 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.
  6. 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.
  7. Goerke, Laszlo, 2002. "On dismissal pay," Labour Economics, Elsevier, vol. 9(4), pages 497-512, September.
  8. 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.
  9. Goerke, Laszlo, 2001. "Tax Evasion in a Unionised Economy," IZA Discussion Papers 382, Institute for the Study of Labor (IZA).
  10. García, José Ramón & Sala, Hector, 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).
  11. 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).
  12. Arno Riedl & Jean-Robert Tyran, 2003. "Tax Liability Side Equivalence in Gift-Exchange Labor Markets," Tinbergen Institute Discussion Papers 03-065/1, Tinbergen Institute.

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