On the equivalence of taxes paid by employers and employees

P.M. Picard, E. Toulemonde

Résultats de recherche: Contribution à un journal/une revueArticle

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
étatPublié - 1 sept. 2001

Empreinte digitale

equivalence
taxes
employer
employee
wage determination
effect on employment
restructuring
budget
firm
worker
Employers
Employees
Tax
Equivalence
Employment effects

Citer ceci

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On the equivalence of taxes paid by employers and employees. / Picard, P.M.; Toulemonde, E.

Dans: Scottish Journal of Political Economy, Vol 48, 01.09.2001, p. 461-470.

Résultats de recherche: Contribution à un journal/une revueArticle

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