Taxation and Labor Markets |
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| Authors: | Pierre M. Picard Eric Toulemonde |
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| Affiliation: | (1) University of Manchester, School of Economic Studies, Manchester MP13 9PL, UK (e-mail: Pierre.Picard@man.ac.uk), GB;(2) University of Namur, Department of Economics, 8 rempart de la Vierge, B-5000 Namur, Belgium (e-mail: eric.toulemonde@fundp.ac.be), BE |
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| 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. Received May 2, 2001; revised version received November 27, 2001 Published online: December 5, 2002 |
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| Keywords: | : taxation, wages, employment. |
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