This paper examines pension premiums and a consumption tax as ways to finance basic pensions. The union wage model suggests that labor wage taxation increases the rate of unemployment. Using the right-to-manage model, it becomes clear that an increase in premiums for labor wages actually leads...

Recently, as low birth rates and the aging of society have intensified, considerable analysis is being conducted using overlapping generations models with endogenous birth rates. However, most previous studies have assumed full employment. Since it is the case that unemployment does exist in...

Bovenberg and Mooij (1994) and others pointed out that the optimal taxation on goods with external diseconomy both collects revenue and also corrects the external diseconomy by the goods, and thus it is said that the tax has gdouble dividendsh. The purpose of the present paper is to examine...

This paper discusses the Finnish experiences of Active Labour Market Policy (ALMP) across the economic cycle, especially in economic downturn. Cuts in unemployment spell duration have been the main factors to contribute in decreasing the unemployment in the recent years. Subsidised employment...

本論文では，日本の上場企業のデータを用いて，資本財の多様性・異質性を前提としたMultiple q...