The paper aims to assess the impact of selected elements of social harmonization on labor market performance in the European Union among two groups of workers - the total working population and the elderly. The aim is to examine whether upward changes in labor taxes affect employment,...

In this paper we theoretically and empirically examine the common, but previously unexamined, case of a firm-varying tax which is used to finance a fringe benefit. While we use data from the experience-rated unemployment insurance (UI) system, it is important to realize that differential...

This paper develops and calibrates a simple general equilibrium model with two types of labor and capital for the French economy. The simulation results indicate that targeted reduction in employer social security taxes, financed by a broad-based income tax, have six times as large an effect on...

By focusing on the Italian experience, we ask whether the relationshipbetween labor taxes and unemployment varies across regions. In spite of similar national labor market institutions, we show that this relationship is significantly stronger in the highly industrialized North than in the...

This paper develops and calibrates a simple general equilibrium model with two types of labor and capital for the French economy. The simulation results indicate that targeted reductions in employer social security taxes have six times as large an effect on employment as untargeted reductions...