On the equivalence of taxes paid by employers and employees

Authors
Picard, PM Toulemonde, E
Citation
Pm. Picard et E. Toulemonde, On the equivalence of taxes paid by employers and employees, SCOT J POLI, 48(4), 2001, pp. 461-470
Citations number
21
Categorie Soggetti
Economics
Journal title
SCOTTISH JOURNAL OF POLITICAL ECONOMY
ISSN journal
00369292 → ACNP
Volume
48
Issue
4
Year of publication
2001
Pages
461 - 470
Database
ISI
SICI code
0036-9292(200109)48:4<461:OTEOTP>2.0.ZU;2-D
Abstract
In this paper we study the employment effects of a budget neutral restructu ring of taxes levied on employers and employees. We derive conditions for t axes levied on workers to have the same employment effects as taxes levied on firms under standard processes of wage determination.