The Unemployment and Wage Effects of Shifting to an Indirect Tax in an Efficiency Wage Model.
This paper examines the unemployment and wage effects of the tax shift from an income tax to a consumption tax in a shirking-type efficiency wage model. It is found that the results of the ex ante individual income-neutral and aggregate revenue-neutral proposals in this paper's efficiency wage model confirm those in the monopoly trade union model analyzed by A. A. Sampson (1986), J. Creedy and L. M. McDonald (1990, 1992), and J. Pemberton (1992). The ex post tax-shifting schemes are also discussed. Copyright 1999 by The Economic Society of Australia.
Year of publication: |
1999
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Authors: | Chang, Juin-Jen ; Lin, Chung-Cheng ; Lai, Ching-Chong |
Published in: |
The Economic Record. - Economic Society of Australia - ESA, ISSN 1475-4932. - Vol. 75.1999, 229, p. 156-66
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Publisher: |
Economic Society of Australia - ESA |
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