DIXON, PETER B.; PICTON, MARK R.; RIMMER, MAUREEN T. - In: The Economic Record 80 (2004) 250, pp. 289-301
Payroll-tax thresholds make firms smaller than they would otherwise be and concentrate firms at just below threshold employment. We estimate the resulting dead-weight losses under perfect and monopolistic competition. Under monopolistic competition, the threshold-induced dead-weight loss in...