Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/20988 
Autor:innen: 
Erscheinungsjahr: 
2000
Schriftenreihe/Nr.: 
IZA Discussion Papers No. 148
Verlag: 
Institute for the Study of Labor (IZA), Bonn
Zusammenfassung: 
In an efficiency wage economy with variable profits, a shift from payroll to employment taxes will reduce unemployment if the tax level is held constant at the initial wage. However, unemployment will rise if firms are constrained to zero profits in the long-run and if tax revenues are constant. This reversal of employment effects occurs because the shift in taxes reduces wages. This implies a budget deficit. Hence, taxes will have to be raised if revenues are held constant. If the firm's profits cannot change, the tax increase will cause some firms to close down and unemployment will rise. Thus, the predicted employment consequences of changes in the tax structure depend on assumptions about the time-horizon and budget constraint.
Schlagwörter: 
Efficiency wages
long-run
short-run
labour taxes
JEL: 
J32
H22
J41
H25
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
312.59 kB





Publikationen in EconStor sind urheberrechtlich geschützt.