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Forschungsinstitut zur Zukunft der Arbeit (IZA), Bonn >
IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA) >
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http://hdl.handle.net/10419/20891
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Goerke, Laszlo | | en_US |
| dc.date.accessioned | | 2009-01-28T16:17:37Z | | - |
| dc.date.available | | 2009-01-28T16:17:37Z | | - |
| dc.date.issued | | 1999 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/20891 | | - |
| dc.description.abstract | | In order to alleviate unemployment it is often recommended to reduce social security contributions (SSC) and to compensate for the ensuing loss in revenues by a rise in the value-added tax (VAT). Assuming unemployment to be caused by efficiency wages, it is shown that a balanced-budget shift from a payroll tax to a VAT will increase employment if the rise in the VAT does not alter consumer prices. If the effects of a shift from SSC to the VAT on the worker's effort are neutralised, for example, by imposing a constant wedge, the employment impact will depend on the nature of the unemployment compensation system. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | | | en_US |
| dc.relation.ispartofseries | | IZA Discussion paper series 55 | | en_US |
| dc.subject.jel | | H25 | | en_US |
| dc.subject.jel | | J41 | | en_US |
| dc.subject.jel | | J32 | | en_US |
| dc.subject.jel | | H24 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | Efficiency wages | | en_US |
| dc.subject.keyword | | social security contributions | | en_US |
| dc.subject.keyword | | unemployment | | en_US |
| dc.subject.keyword | | value-added tax | | en_US |
| dc.subject.stw | | Beschäftigungspolitik | | en_US |
| dc.subject.stw | | Sozialversicherungsbeitrag | | en_US |
| dc.subject.stw | | Umsatzsteuer | | en_US |
| dc.subject.stw | | Personalzusatzkosten | | en_US |
| dc.subject.stw | | Effizienzlohn | | en_US |
| dc.subject.stw | | Arbeitslosigkeit | | en_US |
| dc.subject.stw | | Beschäftigungseffekt | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | Value-added Tax versus Social Security Contributions | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 302280650 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)
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| dp55.pdf | | 100.73 kB | Adobe PDF |
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