Arbeitspapier

Taxing work: Some political and economic aspects of labor income taxation

zu Verbundenen Objekten

This paper examines the development of tax regimes across the OECD countries in the latter part of the 20th century. It pays particular attention to taxes on labor income. A number of results emerge from this examination. First, not only do taxes on labor income represent a major drain on private households; they have become the mainstay of many of these countries’ public sector finances. Second, taxes on labor income, and not taxes on capital, appear to be the preferred instrument of finance for those economic and political interests that advocate and support a strong (and thereby expensive) welfare state. There is little “free lunch” to be had in these welfare states; if anything, “socialism in one class” seems to be the rule. Third, while the effort at financing the welfare state this way comes at cost in terms of loss in employment, the magnitude of such loss is inversely related to the degree of wage coordination in the labor market.

Sprache
Englisch

Erschienen in
Series: WZB Discussion Paper ; No. SP II 2003-17

Klassifikation
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
Labor-Management Relations, Trade Unions, and Collective Bargaining: General
Unemployment: Models, Duration, Incidence, and Job Search
Thema
Taxation
Partisan Politics
Institutions
Varieties of Capitalism

Ereignis
Geistige Schöpfung
(wer)
Cusack, Thomas R.
Beramendi, Pablo
Ereignis
Veröffentlichung
(wer)
Wissenschaftszentrum Berlin für Sozialforschung (WZB)
(wo)
Berlin
(wann)
2003

Handle
Letzte Aktualisierung
10.03.2025, 11:45 MEZ

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Cusack, Thomas R.
  • Beramendi, Pablo
  • Wissenschaftszentrum Berlin für Sozialforschung (WZB)

Entstanden

  • 2003

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