On the Equivalence of Taxes Paid by Employers and Employees

Pierre Picard and Eric Toulemonde

Working Papers from Notre-Dame de la Paix, Sciences Economiques et Sociales

Abstract: In this paper the authors study the the employment effects of a budget and revenue neutral restructuring of taxes levied on employers and employees. The authors derive a necessary and sufficient condition for taxes levied on workers to have the same employment effects as taxes levied on firms. Then they check whether this condition holds under different processes of wage determination.

Keywords: TAXATION; LABOUR MARKET; EMPLOYERS; WORKERS (search for similar items in EconPapers)
JEL-codes: H20 J38 (search for similar items in EconPapers)
Pages: 12 pages
Date: 1999
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Citations: View citations in EconPapers (4)

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Journal Article: On the Equivalence of Taxes Paid by Employers and Employees (2001)
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Persistent link: https://EconPapers.repec.org/RePEc:fth:nodapa:215

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