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http://hdl.handle.net/10419/19255
  

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dc.contributor.authorMichaelis, Jochenen_US
dc.contributor.authorBirk, Angelaen_US
dc.date.accessioned2009-01-28T15:56:49Z-
dc.date.available2009-01-28T15:56:49Z-
dc.date.issued2004en_US
dc.identifier.urihttp://hdl.handle.net/10419/19255-
dc.description.abstractThis paper explores how revenue-neutral tax reforms impact employment and economic growth in a model of endogenous growth and search frictions on the labor market. We analyze how savings and the incentive to create new jobs are affected by tax swaps between wage income taxes, payroll taxes, capital income taxes and taxes levied on capital costs. In our framework, the payroll tax is found to be neutral. If this tax is used to finance a cut in the capital income tax, we will observe an increase in both growth and, via the capitalization effect, employment. Most other tax reforms, however, imply a trade-off between employment and growth.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesHWWA Discussion Paper 283en_US
dc.subject.jelO4en_US
dc.subject.jelJ6en_US
dc.subject.jelH2en_US
dc.subject.jelE6en_US
dc.subject.ddc330en_US
dc.subject.keywordsearch unemploymenten_US
dc.subject.keywordgrowthen_US
dc.subject.keywordtax reformen_US
dc.subject.stwSteuerreformen_US
dc.subject.stwNeue Wachstumstheorieen_US
dc.subject.stwArbeitsucheen_US
dc.subject.stwFriktionelle Arbeitslosigkeiten_US
dc.subject.stwBeschäftigungseffekten_US
dc.subject.stwTheorieen_US
dc.titleEmployment and Growth Effects of Tax Reformsen_US
dc.typeWorking Paperen_US
dc.identifier.ppn39203252Xen_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:hwwadp:26275-
Appears in Collections:HWWA Discussion Paper, Hamburgisches Welt-Wirtschafts-Archiv

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