and the impacts of labour tax progression on domestic wage setting and employment. The wage elasticity of domestic labour … employment and a negative effect on outsourcing. -- Outsourcing ; wage negotiation ; labour tax progression ; employment …

, to keep the relative tax burden per worker constant, has a wage moderating and a positive effect on employment and …

relative tax burden per worker constant, has a wage moderating and a positive effect on employment and negative effect on …

-neutral change in the composition of labour taxation towards the tax with the smaller tax base will lead to the same results: they … moderate wages, workers' effort, effective labour input and aggregate output. Whether employment rises or falls, however … labour productivity and thus thwarts the positive employment effect of wage moderation. …