On the Equivalence of Taxes Paid by Employers and Employees.

In this paper the authors study the the employment effects of a budget and revenue neutral restructuring of taxes levied on employers and employees. The authors derive a necessary and sufficient condition for taxes levied on workers to have the same employment effects as taxes levied on firms. Then they check whether this condition holds under different processes of wage determination.

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Year of publication:	1999
Authors:	Picard, P.M. ; Toulemonde, E.
Institutions:	Faculté des Sciences Économiques, Sociales et de Gestion (FSESG), Université de Namur
Subject:	TAXATION \| LABOUR MARKET \| EMPLOYERS \| WORKERS

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Series:	Notre-Dame de la Paix, Sciences Economiques et Sociales.
Type of publication:	Book / Working Paper
Notes:	12 pages
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; J38 - Public Policy
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005625596