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dc.contributor.authorCahuc, Pierreen_US
dc.contributor.authorZylberberg, Andréen_US
dc.date.accessioned2005-10-14en_US
dc.date.accessioned2010-07-07T09:11:39Z-
dc.date.available2010-07-07T09:11:39Z-
dc.date.issued2005en_US
dc.identifier.urihttp://hdl.handle.net/10419/33417-
dc.description.abstractThis paper analyzes optimum income taxation in a model with endogenous job destruction that gives rise to unemployment. It is shown that optimal tax schemes comprise both payroll and layoff taxes when the state provides public unemployment insurance and aims at redistributing income. The optimal layoff tax is equal to the social cost of job destruction, which amounts to the discounted value of the sum of unemployment benefits (that the state pays to unemployed workers) and payroll taxes (that the state does not get when workers are unemployed). Our quantitative analysis suggests that the introduction of layoff taxes, that are usually absent from actual tax schemes, could lead to significant increases in employment and GDP.en_US
dc.language.isoengen_US
dc.publisherIZA Bonnen_US
dc.relation.ispartofseriesIZA Discussion Papers 1678en_US
dc.subject.jelH21en_US
dc.subject.jelH32en_US
dc.subject.jelJ38en_US
dc.subject.jelJ65en_US
dc.subject.ddc330en_US
dc.subject.keywordlayoff taxesen_US
dc.subject.keywordoptimal taxationen_US
dc.subject.keywordjob destructionen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwSteuerbegünstigungen_US
dc.subject.stwBeschäftigungspolitiken_US
dc.titleOptimum income taxation and layoff taxesen_US
dc.typeWorking Paperen_US
dc.identifier.ppn495975788en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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