Does the Composition of Wage and Payroll Taxes Matter Under Nash Bargaining.

According to conventional wisdom the total taxe wedge, which is the sum of wage and payroll taxes, is sufficient to specify the distortion of wage formation caused by labour taxation. Using Nash bargaining approach to wage negotiations this paper shows that conventional wisdom is valid for equal rax bases, e.g., when the tax exemption takes the form of a tax credit.

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Year of publication:	1998
Authors:	Koskela, E. ; Schob, R.
Institutions:	Politiikan ja Talouden Tutkimuksen Laitos, Valtiotieteellinen tiedekunta
Subject:	TAXES \| WAGES \| BARGAINING

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Series:	University of Helsinki, Department of Economics.
Type of publication:	Book / Working Paper
Notes:	8 pages
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; J21 - Labor Force and Employment, Size, and Structure
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005775856