Do General And Firm-Specific Employer Payroll Taxes Have The Same Incidence? Theory And Evidence
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- Vaillancourt, Francois & Marceau, Nicolas, 1990. "Do general and firm-specific employer payroll taxes have the same incidence? : Theory and evidence," Economics Letters, Elsevier, vol. 34(2), pages 175-181, October.
- Vaillancourt, F. & Marceau, N., 1989. "Do General and Firm-Specific Employer Payroll Taxes Have the Same Incidence? Theory and Evidence," Cahiers de recherche 8910, Universite de Montreal, Departement de sciences economiques.
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- Richard Bird & Michael Smart, 2001. "Tax Policy and Tax Research in Canada," The State of Economics in Canada: Festschrift in Honour of David Slater,in: Patrick Grady & Andrew Sharpe (ed.), The State of Economics in Canada: Festschrift in Honour of David Slater, pages 59-78 Centre for the Study of Living Standards.
- Deslauriers, Jonathan & Dostie, Benoit & Gagné, Robert & Paré, Jonathan, 2018. "Estimating the Impacts of Payroll Taxes: Evidence from Canadian Employer-Employee Tax Data," IZA Discussion Papers 11598, Institute for the Study of Labor (IZA).
- Ángel Melguizo & José González-Páramo, 2013. "Who bears labour taxes and social contributions? A meta-analysis approach," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(3), pages 247-271, August.
- Edison Roy César & François Vaillancourt, 2010. "Does a Specific Union Impact on Wage Increases? Evidence from Canada, 1985-2007," CIRANO Working Papers 2010s-09, CIRANO.
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Keywordsconventions collectives ; main-d'oeuvre ; taxation ; salaires;
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