Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/20891 
Autor:innen: 
Erscheinungsjahr: 
1999
Schriftenreihe/Nr.: 
IZA Discussion Papers No. 55
Verlag: 
Institute for the Study of Labor (IZA), Bonn
Zusammenfassung: 
In 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.
Schlagwörter: 
Efficiency wages
social security contributions
unemployment
value-added tax
JEL: 
H25
J41
J32
H24
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
100.73 kB





Publikationen in EconStor sind urheberrechtlich geschützt.