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Why is the public sector more labor-intensive? : A distortionary tax argument

Poutvaara, Panu (contributor); Wagener, Andreas (contributor) - 2004 - [Elektronische Ressource]

Government-run entities are often more labor-intensive than private companies, even with identical production … firms. A tax-favored treatment of public production precludes production efficiency. It reduces welfare when labor supply is … constant. With an elastic labor supply, a wage tax advantage of the public sector may improve welfare if it allows for a higher …

Persistent link: https://www.econbiz.de/10002504341

Candidate quality

Poutvaara, Panu (contributor); Takalo, Tuomas (contributor) - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002120356

Earnings-related severance pay

Goerke, Laszlo - 2006

In an efficiency wage economy, lump-sum severance pay from which shirkers can be excluded raises employment. However, severance payments are usually related to wages. It is shown that earnings-related, mandated severance pay will have ambiguous employment effects if effort can be varied...

Persistent link: https://www.econbiz.de/10003355561

Corporate and personal income tax declarations

Goerke, Laszlo (contributor) - 2006

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...

Persistent link: https://www.econbiz.de/10003355568

Is there scope for gains from revenue-neutral labor tax reforms with flexible outsourcing?

Koskela, Erkki; Poutvaara, Panu - 2009

We study the effects of revenue-neutral labor tax reforms in an imperfectly competitive domestic labor market under … negotiated wage rate, increase domestic labor demand and decrease international outsourcing. In the presence of wage tax … exemption, a lower payroll tax and a higher wage tax will increase domestic labor demand and decrease international outsourcing …

Persistent link: https://www.econbiz.de/10003808576

Corporate and personal income tax declarations

Goerke, Laszlo - In: International tax and public finance 14 (2007) 3, pp. 281-292

Persistent link: https://www.econbiz.de/10003463773

Candidate quality

Poutvaara, Panu; Takalo, Tuomas - In: International tax and public finance 14 (2007) 1, pp. 7-27

Persistent link: https://www.econbiz.de/10003407489

Pareto-improving bequest taxation

Grossmann, Volker (contributor); Poutvaara, Panu (contributor) - 2006

Altruistic parents may transfer resources to their offspring by providing education, and by leaving bequests. We show that in the presence of wage taxation, a small bequest tax may improve efficiency in an overlapping-generations framework with only intended bequests, by enhancing incentives of...

Persistent link: https://www.econbiz.de/10003465882

Pareto-improving bequest taxation

Grossmann, Volker; Poutvaara, Panu - In: International tax and public finance 16 (2009) 5, pp. 647-669

Persistent link: https://www.econbiz.de/10003929244

Rent taxation and its intertemporal welfare effects in a small open economy

Köthenbürger, Marko; Poutvaara, Panu - In: International tax and public finance 16 (2009) 5, pp. 697-709

Persistent link: https://www.econbiz.de/10003929254