On the Equivalence of Taxes Paid by Employers and Employees
AbstractIn 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 InfoPaper provided by Notre-Dame de la Paix, Sciences Economiques et Sociales in its series Papers with number 215.
Length: 12 pages
Date of creation: 1999
Date of revision:
Contact details of provider:
Postal: FACULTE UNIVERSITAIRE NOTRE-DAME DE LA PAIX, FACULTE DES SCIENCES ECONOMIQUES ET SOCIALES, RUE DE BRUXELLES NAMUR FRANCE.
Web page: http://www.fundp.ac.be/facultes/eco/
More information through EDIRC
TAXATION ; LABOUR MARKET ; EMPLOYERS ; WORKERS;
Other versions of this item:
- Picard, Pierre M & Toulemonde, Eric, 2001. "On the Equivalence of Taxes Paid by Employers and Employees," Scottish Journal of Political Economy, Scottish Economic Society, vol. 48(4), pages 461-70, September.
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy
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- Arno Riedl & Jean-Robert Tyran, 2003.
"Tax Liability Side Equivalence in Gift-Exchange Labor Markets,"
Tinbergen Institute Discussion Papers
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- 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.
- Riedl, Arno & Tyran, Jean-Robert, 2005. "Tax liability side equivalence in gift-exchange labor markets," Open Access publications from Maastricht University urn:nbn:nl:ui:27-16452, Maastricht University.
- 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.
- Fève, P. & Matheron, J. & Sahuc, J-G., 2009.
"La TVA sociale : bonne ou mauvaise idée ?,"
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- 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.
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- 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).
- 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.
- Goerke, Laszlo, 2001. "Tax Evasion in a Unionised Economy," IZA Discussion Papers 382, Institute for the Study of Labor (IZA).
- Arno Riedl & Jean-Robert Tyran, 2003. "Tax Liability Side Equivalence in Gift-Exchange Labor Markets," Tinbergen Institute Discussion Papers 03-065/1, Tinbergen Institute.
- 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.
- 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).
- Goerke, Laszlo, 2002. "On dismissal pay," Labour Economics, Elsevier, vol. 9(4), pages 497-512, September.
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