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dc.contributor.authorGoerke, Laszloen
dc.date.accessioned2009-01-28T16:17:37Z-
dc.date.available2009-01-28T16:17:37Z-
dc.date.issued1999-
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
dc.language.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x55en
dc.subject.jelH25en
dc.subject.jelJ41en
dc.subject.jelJ32en
dc.subject.jelH24en
dc.subject.ddc330en
dc.subject.keywordEfficiency wagesen
dc.subject.keywordsocial security contributionsen
dc.subject.keywordunemploymenten
dc.subject.keywordvalue-added taxen
dc.subject.stwBeschäftigungspolitiken
dc.subject.stwSozialversicherungsbeitragen
dc.subject.stwUmsatzsteueren
dc.subject.stwPersonalzusatzkostenen
dc.subject.stwEffizienzlohnen
dc.subject.stwArbeitslosigkeiten
dc.subject.stwBeschäftigungseffekten
dc.subject.stwTheorieen
dc.titleValue-added Tax versus Social Security Contributions-
dc.typeWorking Paperen
dc.identifier.ppn834064766en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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