with respect to unemployment as long as the tax does not affect the replacement rate provided by unemployment insurance, i ….e., unemployment benefits relative to after-tax earnings. When home production is an option, the conventional results may no longer … labor taxes. The employment effect of a rise in a proportional tax is found to be negative for sufficiently low replacement …

make this point in a simple linear tax setting with a population of agents differing in terms of productivities, labor … are also more elastic in labor supply, giving them a lower tax rate is a good thing. This mechanism may be compared to …-linear tax schedules. …

make this point in a simple linear tax setting with a population of agents differing in terms of productivities, labor … are also more elastic in labor supply, giving them a lower tax rate is a good thing. This mechanism may be compared to …-linear tax schedules. …

This 2002 article explores the increasing burden of federal income and payroll taxes on labor income and how those tax …

Empirical evidence so far found ambiguous results for the direction of effect of marginal income tax rates on employee … remuneration. Based on the GSOEP data from 2002 through 2008 this study analyzes the impact of the marginal tax load on the … employee side on the wage rate also allowing average tax rates and employer payroll taxes to play a role. Instrumental variable …

wedge which could measure the labour taxation. The aim of this paper is to re-calculate numbers for the implicit tax rate …Measurement of taxation of individuals is currently an interesting topic, as there is a number of people who can … their final decision is being made. Level of labour taxation is also important for international companies, which consider …

The paper aims to assess effects of the tax wedge on the employment rate in the Czech Republic. To investigate the … impact of the tax wedge on the employment growth, we used a one-equation cointegration model based on the Engle …

The paper compares the impact of corporate taxation and social insurance on foreign direct investment (FDI) and … globalization; (ii) corporate taxation and social insurance have equivalent effects on unemployment and outbound FDI; (iii) while an … increase in the corporate tax can raise corporate tax revenue, it is rather likely to worsen the government's total fiscal …