What are the impacts of labor tax reform on wage setting and employment to keep the relative tax burden per low …-skilled labor and perfect competition in high-skilled labor in the presence of outsourcing? A higher degree of tax progression by … raising the wage tax and the tax exemption for the low-skilled workers will decrease the wage rate and increase labor demand …

It is analyzed the impacts of outsourcing cost and wage tax progression under labor market imperfections with Nash wage …-moderating (wage-increasing) effect so that there is a negative (positive) effect on equilibrium unemployment. Higher tax progression …, to keep the relative tax burden per worker constant, has a wage moderating and a positive effect on employment and …

What are the impacts of labor tax reform on wage setting and employment to keep the relative tax burden per low …-skilled labor and perfect competition in high-skilled labor in the presence of outsourcing? A higher degree of tax progression by … raising the wage tax and the tax exemption for the low-skilled workers will decrease the wage rate and increase labour demand …

-neutral change in the composition of labour taxation towards the tax with the smaller tax base will lead to the same results: they …Within an efficiency wage framework, we study the effects of two revenue-neutral tax reforms that change the … progressivity of the labour tax system. A revenue-neutral increase in both the wage tax and tax exemption and a revenue …

We study the effects of revenue-neutral labor tax reforms in an imperfectly competitive domestic labor market under … Nash wage bargaining and flexible outsourcing. A revenue-neutral increase in the wage tax progression will decrease the … negotiated wage rate, increase domestic labor demand and decrease international outsourcing. In the presence of wage tax …

more competitive. To focus on this aspect, we analyze how flexible international outsourcing and labour taxation affect … wage tax progression of unskilled workers decreases the wage rate and increases the labour demand of unskilled workers. It …