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Optimal income taxation with endogenous participation and search unemployment

Lehmann, Etienne (contributor); … - 2008

dimensions: their skills and their values of non-market activities. Search-matching frictions on the labor markets create … unemployment. Wages, labor demand and participation are endogenous. The government only observes wage levels. Under a Maximin … general utilitarian objective. Taking account of the wage-cum-labor demand margin deeply changes the equity-efficiency trade …

Persistent link: https://www.econbiz.de/10003771876

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

A search model of unemployment and inflation

Lehmann, Etienne (contributor) - 2006

In this paper, I introduce money in the standard labor-matching model (Mortensen and Pissarides 1999, Pissarides 2000 …

Persistent link: https://www.econbiz.de/10003344604

Wage rigidity or fiscal redistribution? : The unemployment bias of time consistent redistributive policies

Lehmann, Etienne (contributor) - 2006

Because of Time Inconsistency considerations, policymakers underestimate the drawbacks of wage rigidity as a redistributive tool. Consequently, they redistribute inefficiently income from high to low skilled workers. They typically implement too much wage rigidity whereas other means (in...

Persistent link: https://www.econbiz.de/10003316484

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

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

On the optimality of a minimum wage : new insights from optimal tax theory

Hungerbühler, Mathias (contributor); … - 2007

conjunction with an optimized nonlinear income tax. We consider this issue in a framework where search frictions on the labor …

Persistent link: https://www.econbiz.de/10003603595