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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Paper provided by Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) in its series Working Papers. Serie EC with number
2004-21.
Find related papers by JEL classification: E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy J64 - Labor and Demographic Economics - - Mobility, Unemployment, and Vacancies - - - Unemployment: Models, Duration, Incidence, and Job Search
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