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dc.contributor.authorMichaelis, Jochenen
dc.contributor.authorBirk, Angelaen
dc.date.accessioned2009-01-28T15:56:49Z-
dc.date.available2009-01-28T15:56:49Z-
dc.date.issued2004-
dc.identifier.urihttp://hdl.handle.net/10419/19255-
dc.description.abstractThis paper explores how revenue-neutral tax reforms impact employment and economic growth in a model of endogenous growth and search frictions on the labor market. We analyze how savings and the incentive to create new jobs are affected by tax swaps between wage income taxes, payroll taxes, capital income taxes and taxes levied on capital costs. In our framework, the payroll tax is found to be neutral. If this tax is used to finance a cut in the capital income tax, we will observe an increase in both growth and, via the capitalization effect, employment. Most other tax reforms, however, imply a trade-off between employment and growth.en
dc.language.isoengen
dc.publisher|aHamburg Institute of International Economics (HWWA) |cHamburgen
dc.relation.ispartofseries|aHWWA Discussion Paper |x283en
dc.subject.jelO4en
dc.subject.jelJ6en
dc.subject.jelH2en
dc.subject.jelE6en
dc.subject.ddc330en
dc.subject.keywordsearch unemploymenten
dc.subject.keywordgrowthen
dc.subject.keywordtax reformen
dc.subject.stwSteuerreformen
dc.subject.stwNeue Wachstumstheorieen
dc.subject.stwArbeitsucheen
dc.subject.stwFriktionelle Arbeitslosigkeiten
dc.subject.stwBeschäftigungseffekten
dc.subject.stwTheorieen
dc.titleEmployment and Growth Effects of Tax Reforms-
dc.typeWorking Paperen
dc.identifier.ppn39203252Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:hwwadp:26275en

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