Taxation and Labor Markets

P.M. Picard, E. Toulemonde

    Résultats de recherche: Contribution à un journal/une revueArticle

    Résumé

    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.
    langue originaleAnglais
    Pages (de - à)29-56
    Nombre de pages28
    journalJournal of Economics/ Zeitschrift fur Nationalokonomie
    Volume78
    Les DOIs
    Etat de la publicationPublié - 1 janv. 2003

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