Mendeley出力
＜紀要論文＞
Payroll Tax Reform and Job Distribution
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| 概要 | Taxation on employment is explored in a labor search model with two types of jobs of different productivity and on-the-job search. The high-productive job is charged with both payroll and income taxes..., while the low-productive jobs with income tax only. A tax reform to reduce payroll tax and raise income tax shifts the steady-state equilibrium distribution of jobs toward less productive ones. The result stands in a sharp contrast to the usual argument that replacement of payroll tax with income tax creates more of high-productive jobs.続きを見る |
| 目次 | 1. Introduction 2. The Model 3. Solving the Model 4. Discussion 5. Supplement: Collective Bargaining 6. Conclusion |
詳細
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| 登録日 | 2022.05.02 |
| 更新日 | 2023.08.18 |