[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.
Disciplines :
Economic systems & public economics
Author, co-author :
Picard, Pierre M ; 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)
External co-authors :
yes
Language :
English
Title :
On the Equivalence of Taxes Paid by Employers and Employees
