Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/20891
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dc.contributor.authorGoerke, Laszloen_US
dc.date.accessioned2009-01-28T16:17:37Z-
dc.date.available2009-01-28T16:17:37Z-
dc.date.issued1999en_US
dc.identifier.urihttp://hdl.handle.net/10419/20891-
dc.description.abstractIn 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_US
dc.language.isoengen_US
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen_US
dc.relation.ispartofseries|aIZA Discussion paper series |x55en_US
dc.subject.jelH25en_US
dc.subject.jelJ41en_US
dc.subject.jelJ32en_US
dc.subject.jelH24en_US
dc.subject.ddc330en_US
dc.subject.keywordEfficiency wagesen_US
dc.subject.keywordsocial security contributionsen_US
dc.subject.keywordunemploymenten_US
dc.subject.keywordvalue-added taxen_US
dc.subject.stwBeschäftigungspolitiken_US
dc.subject.stwSozialversicherungsbeitragen_US
dc.subject.stwUmsatzsteueren_US
dc.subject.stwPersonalzusatzkostenen_US
dc.subject.stwEffizienzlohnen_US
dc.subject.stwArbeitslosigkeiten_US
dc.subject.stwBeschäftigungseffekten_US
dc.subject.stwTheorieen_US
dc.titleValue-added Tax versus Social Security Contributionsen_US
dc.typeWorking Paperen_US
dc.identifier.ppn834064766en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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