Berger, Tino; Everaert, Gerdie - In: Journal of Economic Dynamics and Control 34 (2010) 3, pp. 354-364
This paper estimates the impact of labour taxes on unemployment using a panel of yearly observations (1970-2005) for 16 OECD countries. Possible heterogeneity of the unemployment incidence of taxes is taken into account by grouping countries according to their wage-setting institutions. Panel...