Arbeitspapier

Tax reform and employment in Europe

The purpose of this paper is to investigate to what extent modifications of tax systems between 1985 and 1992 within major parts of the European Union contributed to changes in the labour market. The principal countries under investigation are Germany, Italy, France and the United Kingdom, and the method of investigation is the numerical Simulation of a multi-country general equilibrium model. Changes in VAT rates and in the personal income tax schedule are investigated. We conclude that a non-trivial part of the labour market changes may be due to reactions of the market to changes in these tax rates.

Language
Englisch

Bibliographic citation
Series: Tübinger Diskussionsbeiträge ; No. 144

Classification
Wirtschaft
Subject
Steuerreform
Steuerwirkung
Beschäftigungseffekt
Wirkungsanalyse
Allgemeines Gleichgewicht
Mehr-Länder-Modell
Deutschland
Italien
Frankreich

Event
Geistige Schöpfung
(who)
Hutton, John P.
Ruocco, Anna
Event
Veröffentlichung
(who)
Eberhard Karls Universität Tübingen, Wirtschaftswissenschaftliche Fakultät
(where)
Tübingen
(when)
1998

Handle
Last update
10.03.2025, 11:45 AM CET

Data provider

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Object type

  • Arbeitspapier

Associated

  • Hutton, John P.
  • Ruocco, Anna
  • Eberhard Karls Universität Tübingen, Wirtschaftswissenschaftliche Fakultät

Time of origin

  • 1998

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