On the equivalence of taxes paid by employers and employees

P.M. Picard, E. Toulemonde

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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 originaleAnglais
Pages (de - à)461-470
Nombre de pages10
journalScottish Journal of Political Economy
Volume48
Etat de la publicationPublié - 1 sept. 2001

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