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Actuarily neutral tax cuts, risk sharing and capital market "imperfections"

Koskela, Erkki - 1985

Persistent link: https://www.econbiz.de/10002242036

Monopoly unions, corporatism and optimal structure of labour taxation

Koskela, Erkki; Vilmunen, Jouko - 1994

Persistent link: https://www.econbiz.de/10000893742

Optimal factor income taxation in the presence of unemployment

Koskela, Erkki (contributor); Schöb, Ronnie (contributor) - 2001 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001569727

Optimal factor income taxation in the precence of unemployment

Koskela, Erkki; Schöb, Ronnie - 2000

According to conventional wisdom internationally mobile capital should not be taxed or should be taxed at a lower rate than labour. An important underlying assumption behind this view is that there are no market imperfections, in particular that labour markets clear competitively. At least for...