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Tax policy in a matching model with training

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Listed:
  • Jan Boone
  • Ruud A. de Mooij

Abstract

This paper develops a model of search on the labour market with training. We explore how the combination of an average job tax and a marginal wage tax can be used to alleviate inefficiencies in job matching and, at the same time, raise a positive revenue with minimal distortions in search and training. We find that (i) a wage tax is less distortionary to raise revenue than is a job tax if training is not distorted initially; (ii) this conclusion may reverse in the presence of training distortions; (iii) marginal wage taxes are less distortionary in economies where bargaining parties can commit to the wage profile. Copyright 2003, Oxford University Press.

Suggested Citation

  • Jan Boone & Ruud A. de Mooij, 2003. "Tax policy in a matching model with training," Oxford Economic Papers, Oxford University Press, vol. 55(1), pages 121-147, January.
  • Handle: RePEc:oup:oxecpp:v:55:y:2003:i:1:p:121-147
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    Cited by:

    1. Miyamoto, Hiroaki, 2011. "Efficiency in a search and matching model with training costs," Economic Modelling, Elsevier, vol. 28(4), pages 1838-1841, July.
    2. Tripier, Fabien, 2011. "The efficiency of training and hiring with intrafirm bargaining," Labour Economics, Elsevier, vol. 18(4), pages 527-538, August.
    3. Romano, Richard E. & Tampieri, Alessandro, 2016. "Arts vs engineering: Choosing consumption of and investment in education," Research in Economics, Elsevier, vol. 70(3), pages 493-510.
    4. Hungerbuhler, Mathias, 2007. "Tax progression and training in a matching framework," Labour Economics, Elsevier, vol. 14(2), pages 185-200, April.

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