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! ]

On the Equivalence of Taxes Paid by Employers and Employees

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Picard, P.M.
Toulemonde, E.

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

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.

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

Download reference. The following formats are available: HTML, plain text, BibTeX, RIS (EndNote), ReDIF
Length: 12 pages
Date of creation: 1999
Date of revision:
Handle: RePEc:fth:nodapa:215

Contact details of provider:
Postal: FACULTE UNIVERSITAIRE NOTRE-DAME DE LA PAIX, FACULTE DES SCIENCES ECONOMIQUES ET SOCIALES, RUE DE BRUXELLES NAMUR FRANCE.
Phone: ++32/(0)81/72.48.53
Fax: ++32/(0)81/72.48.40
Web page: http://www.fundp.ac.be/facultes/eco/
More information through EDIRC

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

Related research
Keywords: TAXATION LABOUR MARKET EMPLOYERS WORKERS

Other versions of this item:

Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy

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. 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. [Downloadable!]
    Other versions:
  2. Van der Linden, Bruno, 1998. "Fighting unemployment without worsening povety: Basic income versus reductions of social security contributions," Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) Discussion Paper 1999028, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), revised 00 Oct 1999. [Downloadable!]
  3. 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. [Downloadable!]
  4. 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)
  5. 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!]
  6. 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:
  7. Goerke, Laszlo, 2001. "Tax Evasion in a Unionised Economy," IZA Discussion Papers 382, Institute for the Study of Labor (IZA). [Downloadable!]
Statistics
Access and download statistics

Did you know? All the bibliographic data shown here has been contributed by volunteers, thereby helping to keep this service free.

This page was last updated on 2008-7-29.

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.