Reference : On the Equivalence of Taxes Paid by Employers and Employees
Scientific journals : Article
Business & economic sciences : Economic systems & public economics
http://hdl.handle.net/10993/25733
On the Equivalence of Taxes Paid by Employers and Employees
English
Picard, Pierre M mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Toulemonde, Eric [Centre de Recherche en Économie Régionale et Politique Économique (CERPE) Faculté des Sciences Économiques, Sociales et de Gestion (FSESG) Université de Namur > > > ; Institute for the Study of Labor (IZA)]
Sep-2001
Scottish Journal of Political Economy
Blackwell Publishing
48
4
461-70
Yes (verified by ORBilu)
0036-9292
1467-9485
[en] 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.
http://hdl.handle.net/10993/25733
10.1111/1467-9485.00209

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