TY - JOUR
T1 - Taxation and Labor Markets
AU - Picard, P.M.
AU - Toulemonde, E.
N1 - Copyright 2008 Elsevier B.V., All rights reserved.
PY - 2003/1/1
Y1 - 2003/1/1
N2 - We exploit the common features of models such as union, search and efficiency wage models to develop a framework that can be used to analyze the effects of any revenue-neutral tax reform on employment. In particular, we show that taxes paid by workers are not equivalent to taxes paid by firms when taxes are non linear. Moreover, we show that the positive impact of tax progressivity on employment is attributable only to a limited set of hypotheses.
AB - We exploit the common features of models such as union, search and efficiency wage models to develop a framework that can be used to analyze the effects of any revenue-neutral tax reform on employment. In particular, we show that taxes paid by workers are not equivalent to taxes paid by firms when taxes are non linear. Moreover, we show that the positive impact of tax progressivity on employment is attributable only to a limited set of hypotheses.
UR - http://www.scopus.com/inward/record.url?scp=0344198496&partnerID=8YFLogxK
U2 - 10.1007/s00712-001-0537-2
DO - 10.1007/s00712-001-0537-2
M3 - Article
SN - 0931-8658
VL - 78
SP - 29
EP - 56
JO - Journal of Economics/ Zeitschrift fur Nationalokonomie
JF - Journal of Economics/ Zeitschrift fur Nationalokonomie
ER -