On the Equivalence of Taxes Paid by Employers and Employees

Pierre Picard and Eric Toulemonde

Scottish Journal of Political Economy, 2001, vol. 48, issue 4, 461-470

Abstract: In this paper we study the employment effects of a budget neutral restructuring of taxes levied on employers and employees. We derive conditions for taxes levied on workers to have the same employment effects as taxes levied on firms under standard processes of wage determination.

Date: 2001
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https://doi.org/10.1111/1467-9485.00209

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Working Paper: On the Equivalence of Taxes Paid by Employers and Employees (1999)
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