2005, English, Article edition: Optimum income taxation and layoff taxes [electronic resource] / by Pierre Cahuc, André Zylberberg. Cahuc, Pierre.

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Bookmark: https://trove.nla.gov.au/version/16017782
Published
  • Bonn, Germany : IZA, [2005]
Language
  • English

Edition details

Title
  • Optimum income taxation and layoff taxes /​ by Pierre Cahuc, André Zylberberg.
Author
  • Cahuc, Pierre.
Other Authors
  • Zylberberg, André.
Published
  • Bonn, Germany : IZA, [2005]
Medium
  • [electronic resource]
Series
Subjects
Summary
  • "This paper analyzes optimum income taxation in a model with endogenous job destruction that gives rise to unemployment. It is shown that optimal tax schemes comprise both payroll and layoff taxes when the state provides public unemployment insurance and aims at redistributing income. The optimal layoff tax is equal to the social cost of job destruction, which amounts to the discounted value of the sum of unemployment benefits (that the state pays to unemployed workers) and payroll taxes (that the state does not get when workers are unemployed). Our quantitative analysis suggests that the introduction of layoff taxes, that are usually absent from actual tax schemes, could lead to significant increases in employment and GDP"--Forschungsinstitut zur Zukunft der Arbeit web site.
Notes
  • Title from PDF file as viewed on 8/​9/​2005.
  • Includes bibliographical references.
  • Also available in print.
Technical Details
  • System requirements: Adobe Acrobat Reader.
  • Mode of access: World Wide Web.
Language
  • English
Libraries Australia ID
Contributed by
Libraries Australia

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