On the Equivalence of Taxes Paid by Employers and Employees

Reference : On the Equivalence of Taxes Paid by Employers and Employees


	Document type :	Scientific journals : Article
	Discipline(s) :	Business & economic sciences : Economic systems & public economics
	To cite this reference:	http://hdl.handle.net/10993/25733

Title :	On the Equivalence of Taxes Paid by Employers and Employees
Language :	English
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)]
Publication date :	Sep-2001
Journal title :	Scottish Journal of Political Economy
Publisher :	Blackwell Publishing
Volume :	48
Issue/season :	4
Pages :	461-70
Peer reviewed :	Yes (verified by ORBi^lu)
ISSN :	0036-9292
e-ISSN :	1467-9485
Abstract :	[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.
Permalink :	http://hdl.handle.net/10993/25733
DOI :	10.1111/1467-9485.00209

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