This paper uses a union bargaining framework, where the wage rate is negotiated between the representatives of employees and employers and firms unilaterally determine employment, to discuss the relationship between labour taxation and employment. In imperfectly competitive labour markets higher...

According to a widely held popular belief, a pure increase in tax progression decreases work effort, increases wages and is thus bad for employment under competitive labour markets. This paper studies the effects of labour taxes in a general equilibrium model of two countries with monopoly...

We consider the issue of steady-state optimal factor taxation in a Ramsey-type dynamic general equilibrium setting with two distinct distortions: i) taxes on capital and labour are the only available tax instruments for raising revenues, and ii) labour markets are subject to a static...

We consider the issue of steady-state optimal factor taxation in a Ramsey-type dynamic general equilibrium setting with two distinct distortions: i) taxes on capital and labour are the only available tax instruments for raising revenues, and ii) labour markets are subject to a static...

If a small open economy wishes to restrict it's greenhouse gas emissions, it has to decide whether to impose uniform taxes on all polluters or to resort to a discriminatory policy. In practice, countries tend to impose higher taxes on households and to tax the industrial sector more leniently....

We analyze the effects of increased immigration of foreign workers on the unionisation rates of native workers in Austrian firms over the period 2002–2012. Our results suggest that lower union density of natives' in firms with more foreign workers is driven not by natives leaving unions, but...