This paper provides a detailed analysis on the incidence of the tax structure on the labor market. To do so it goes … a payroll tax bias (PTB): the proportion of payroll taxes paid by employees with respect to the one paid by firms. We … with respect to the level of the fiscal wedge, -- unemployment ; unemployment persistence ; fiscal wedge ; payroll tax bias …

This paper provides a detailed analysis on the incidence of the tax structure on the labor market. To do so it goes …;compositionquot; effect defined as a payroll tax bias (PTB): the proportion of payroll taxes paid by employees with respect to the one paid by …

Among policy-makers and academics there is a controversial discussion whether the tax mix influences labor market … performance in advanced industrialized countries. Many economists argue that the total tax burden rather than the tax-mix matters … starts with a discussion of standard economic accounts – the "incentives literature" – and looks for cases where tax …