Taxation and Labor Markets

Pierre Picard and Eric Toulemonde

Journal of Economics, 2003, vol. 78, issue 1, 29-56

Abstract: We exploit the common features of models such as union, search and efficiency wage models to develop a framework that can be used to analyze the effects of any revenue-neutral tax reform on employment. In particular, we show that taxes paid by workers are not equivalent to taxes paid by firms when taxes are non linear. Moreover, we show that the positive impact of tax progressivity on employment is attributable only to a limited set of hypotheses.

Keywords: Keywords: taxation; wages; employment.; JEL classification: E62; H2; H3; J41; J51. (search for similar items in EconPapers)
Date: 2003
References: Add references at CitEc
Citations: View citations in EconPapers (7)

Downloads: (external link)
http://link.springer.com/10.1007/s00712-001-0537-2 Abstract (text/html)

Related works:
Working Paper: Taxation and Labor Markets (2000)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:jeczfn:v:78:y:2003:i:1:d:10.1007_s00712-001-0537-2

DOI: 10.1007/s00712-001-0537-2

Access Statistics for this article

Journal of Economics is currently edited by Giacomo Corneo

More articles in Journal of Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().