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https://hdl.handle.net/10419/20891
Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Goerke, Laszlo | en |
dc.date.accessioned | 2009-01-28T16:17:37Z | - |
dc.date.available | 2009-01-28T16:17:37Z | - |
dc.date.issued | 1999 | - |
dc.identifier.uri | http://hdl.handle.net/10419/20891 | - |
dc.description.abstract | In order to alleviate unemployment it is often recommended to reduce social securitycontributions (SSC) and to compensate for the ensuing loss in revenues by a rise in thevalue-added tax (VAT). Assuming unemployment to be caused by efficiency wages, it isshown that a balanced-budget shift from a payroll tax to a VAT will increase employment ifthe rise in the VAT does not alter consumer prices. If the effects of a shift from SSC to theVAT on the worker's effort are neutralised, for example, by imposing a constant wedge, theemployment impact will depend on the nature of the unemployment compensation system. | en |
dc.language.iso | eng | en |
dc.publisher | |aInstitute for the Study of Labor (IZA) |cBonn | en |
dc.relation.ispartofseries | |aIZA Discussion Papers |x55 | en |
dc.subject.jel | H25 | en |
dc.subject.jel | J41 | en |
dc.subject.jel | J32 | en |
dc.subject.jel | H24 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | Efficiency wages | en |
dc.subject.keyword | social security contributions | en |
dc.subject.keyword | unemployment | en |
dc.subject.keyword | value-added tax | en |
dc.subject.stw | Beschäftigungspolitik | en |
dc.subject.stw | Sozialversicherungsbeitrag | en |
dc.subject.stw | Umsatzsteuer | en |
dc.subject.stw | Personalzusatzkosten | en |
dc.subject.stw | Effizienzlohn | en |
dc.subject.stw | Arbeitslosigkeit | en |
dc.subject.stw | Beschäftigungseffekt | en |
dc.subject.stw | Theorie | en |
dc.title | Value-added Tax versus Social Security Contributions | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 834064766 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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