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dc.contributor.authorGoerke, Laszloen_US
dc.date.accessioned2009-01-28T16:17:37Z-
dc.date.available2009-01-28T16:17:37Z-
dc.date.issued1999en_US
dc.identifier.urihttp://hdl.handle.net/10419/20891-
dc.description.abstractIn 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.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesIZA Discussion paper series 55en_US
dc.subject.jelH25en_US
dc.subject.jelJ41en_US
dc.subject.jelJ32en_US
dc.subject.jelH24en_US
dc.subject.ddc330en_US
dc.subject.keywordEfficiency wagesen_US
dc.subject.keywordsocial security contributionsen_US
dc.subject.keywordunemploymenten_US
dc.subject.keywordvalue-added taxen_US
dc.subject.stwBeschäftigungspolitiken_US
dc.subject.stwSozialversicherungsbeitragen_US
dc.subject.stwUmsatzsteueren_US
dc.subject.stwPersonalzusatzkostenen_US
dc.subject.stwEffizienzlohnen_US
dc.subject.stwArbeitslosigkeiten_US
dc.subject.stwBeschäftigungseffekten_US
dc.subject.stwTheorieen_US
dc.titleValue-added Tax versus Social Security Contributionsen_US
dc.typeWorking Paperen_US
dc.identifier.ppn302280650en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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