employees and employers and firms unilaterally determine employment, to discuss the relationship between labour taxation and … tax bases are unequal due to tax exemptions, the structure of labour taxation matters so that the tax wedge may not be a … sufficient statistic to describe the channel of influence of labour taxation. Finally, distortionary effects of labour taxes in …

This paper investigates the employment effects of changes in the structure of taxation and in the tax progression. The … changes in taxation are derived as a labour supply response of workers to tax-induced changes in equilibrium wage. The main … supply positive, then hours of work decreases and employment is boosted. ii) Restructuring labour taxation away from payroll …

employees and employers and firms unilaterally determine employment, to discuss the relationship between labour taxation and … tax bases are unequal due to tax exemptions, the structure of labour taxation matters so that the tax wedge may not be a … sufficient statistic to describe the channel of influence of labour taxation. Finally, distortionary effects of labour taxes in …

concerning taxation and indexation of unemployment benefits and personal tax allowances. A revenue-neutral green tax reform will …