Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/153741
Authors: 
Holm-Hadulla, Fédéric
Leiner-Killinger, Nadine
Slavík, Michal
Year of Publication: 
2011
Series/Report no.: 
ECB Working Paper 1307
Abstract: 
This paper investigates the relationship between government debt and labour taxation for a panel of 18 EU countries over the period 1979-2008. The econometric estimates point to a statistically significant and economically relevant positive response of labour taxation to changes in the general government debt and interest expenditure-to-GDP ratios. The results are robust across a range of econometric specifications and labour tax indicators.
Subjects: 
debt
fiscal adjustment
labour taxes
JEL: 
H2
H24
H63
J22
Document Type: 
Working Paper

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