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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Résumé

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.

langue originale	Anglais
Pages (de - à)	461-470
Nombre de pages	10
journal	Scottish Journal of Political Economy
Volume	48
Etat de la publication	Publié - 1 sept. 2001

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title = "On the equivalence of taxes paid by employers and employees",

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On the equivalence of taxes paid by employers and employees

Résumé

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