abatement of pollution. A decline in average labor taxes reduces unemployment if it generates lower pretax wages. Pretax wages … replacement ratio, and unions are willing to accept lower pretax wages because the net income loss from employment increases … progressivity. Economic theory suggests that higher progressivity could reduce unemployment. Suppose that wages are bargained over …

Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon …

- Gesetzliche Grundlagen, Abrechnungsschritte sowie Lohn- und Entgeltarten - Grundlagen der Lohnbesteuerung und der …

problem of the tax variables with regard to wages. Estimations in first differences show that marginal taxes overall have a … negative impact on wages. But this effect is not uniform along the wage distribution; while the negative effect of marginal tax …