On the equivalence of taxes paid by employers and employees

P.M. Picard; E. Toulemonde

On the equivalence of taxes paid by employers and employees

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Abstract

In this paper we study the employment effects of a budget neutral restructuring of taxes levied on employers and employees. We derive conditions for taxes levied on workers to have the same employment effects as taxes levied on firms under standard processes of wage determination.

Original language	English
Pages (from-to)	461-470
Number of pages	10
Journal	Scottish Journal of Political Economy
Volume	48
Publication status	Published - 1 Sept 2001

Cite this

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On the equivalence of taxes paid by employers and employees

Abstract

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