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Desempleo Y Estructura Impositiva En El Mercado De Trabajo De La Ocde

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Author Info

  • José Ramón García

    (Dpto. Análisis Económico, Universitat de València)

Abstract

This paper analyses the relationship between tax structure and unemployment in thelabour market of OECD countries for the period 1960-1996. In this work, the sample ofcountries is divided in three groups based on institutional aspects that determine thewage bargaining in the labour market. In addition, the labour tax burden was separatedbetween payroll tax (paid by employers) and income labour tax (paid by employees).The results suggest that the payroll tax is a relevant factor to explain the unemploymentin the European Continental countries. En este artículo se considera la relación entre la estructura impositiva y el desempleo en el mercado de trabajo de la OCDE en el periodo 1960-1996. En dicho análisis se separa la muestra en tres grupos de países atendiendo al tipo de instituciones que determinan el salario en el mercado de trabajo. Adicionalmente se divide la imposición global que recae en el mercado de trabajo entre los impuestos que pagan los empresarios y los que pagan los trabajadores. Los resultados obtenidos muestran que el impuesto que pagan los empresarios es un factor relevante a la hora de explicar el desempleo en el grupo de países de la Europa Continental.

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File URL: http://www.ivie.es/downloads/docs/wpasec/wpasec-2004-21.pdf
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Bibliographic Info

Paper provided by Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) in its series Working Papers. Serie EC with number 2004-21.

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Length: 37 pages
Date of creation: Oct 2004
Date of revision:
Publication status: Published by Ivie
Handle: RePEc:ivi:wpasec:2004-21

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Keywords: Desempleo; Estructura impositiva; Negociación. Unemployment; Tax structure and Wage bargaining.;

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References

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  1. Blanchard, Olivier & Wolfers, Justin, 2000. "The Role of Shocks and Institutions in the Rise of European Unemployment: The Aggregate Evidence," Economic Journal, Royal Economic Society, vol. 110(462), pages C1-33, March.
  2. Daveri, Francesco & Tabellini, Guido, 1997. "Unemployment, Growth and Taxation in Industrial Countries," CEPR Discussion Papers 1681, C.E.P.R. Discussion Papers.
  3. Asea, Patrick & Mendoza, Enrique G & Milesi-Ferretti, Gian Maria, 1996. "On the Ineffectiveness of Tax Policy in Altering Long- Run Growth: Harberger's Superneutrality Conjecture," CEPR Discussion Papers 1378, C.E.P.R. Discussion Papers.
  4. 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.
  5. Nickell, S. & Layard, R., 1997. "Labour Market Institutions and Economic Performance," Papers 23, Centre for Economic Performance & Institute of Economics.
  6. Joan Muysken & Tom Van Veen & Erik De Regt, 1999. "Does a shift in the tax burden create employment?," Applied Economics, Taylor & Francis Journals, vol. 31(10), pages 1195-1205.
  7. Belot, M.V.K. & Ours, J.C. van, 2000. "Does the Recent Success of some OECD Countries in Lowering their Unemployment Rates lie in the Clever Design of their Labour Market Reforms?," Discussion Paper 2000-40, Tilburg University, Center for Economic Research.
  8. David Carey & Harry Tchilinguirian, 2000. "Average Effective Tax Rates on Capital, Labour and Consumption," OECD Economics Department Working Papers 258, OECD Publishing.
  9. Rowthorn, Robert, 1999. "Unemployment, Wage Bargaining and Capital-Labour Substitution," Cambridge Journal of Economics, Oxford University Press, vol. 23(4), pages 413-25, July.
  10. Layard, Richard & Nickell, Stephen & Jackman, Richard, 1991. "Unemployment: Macroeconomic Performance and the Labour Market," OUP Catalogue, Oxford University Press, number 9780198284345.
  11. Enrique G. Mendoza & Assaf Razin & Linda L. Tesar, 1995. "Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption," NBER Working Papers 4864, National Bureau of Economic Research, Inc.
  12. Stephen Nickell, 1997. "Unemployment and Labor Market Rigidities: Europe versus North America," Journal of Economic Perspectives, American Economic Association, vol. 11(3), pages 55-74, Summer.
  13. Nickell, Stephen, 1982. "Wages and Unemployment: A General Framework," Economic Journal, Royal Economic Society, vol. 92(365), pages 51-55, March.
  14. Belot, M.V.K. & Ours, J.C. van, 2001. "Unemployment and Labor Market Institutions: An Empirical Analysis," Discussion Paper 2001-50, Tilburg University, Center for Economic Research.
  15. Koskela, Erkki & Schob, Ronnie, 1999. "Alleviating unemployment:: The case for green tax reforms," European Economic Review, Elsevier, vol. 43(9), pages 1723-1746, October.
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