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On the Equivalence of Taxes Paid by Employers and Employees |
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| Authors: | Pierre Picard,& Eric Toulemonde |
| Affiliation: | University of Manchester,;University of Namur, Belgium |
| 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. |
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