On the equivalence of taxes paid by employers and employees

P.M. Picard, E. Toulemonde

    Research output: Contribution to journalArticlepeer-review

    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 languageEnglish
    Pages (from-to)461-470
    Number of pages10
    JournalScottish Journal of Political Economy
    Volume48
    Publication statusPublished - 1 Sep 2001

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