Arbeitspapier
Labour taxation and employment in trade union models: a partial survey
This paper uses a union bargaining framework, where the wage rate is negotiated between the representatives of employees and employers and firms unilaterally determine employment, to discuss the relationship between labour taxation and employment.In imperfectly competitive labour markets higher labour taxes income and payroll taxes will increase labour costs and have negative effects on employment.Tax progression tends to moderate wages and boost employment.Moreover, if labour tax bases are unequal due to tax exemptions, the structure of labour taxation matters so that the tax wedge may not be a sufficient statistic to describe the channel of influence of labour taxation.Finally, distortionary effects of labour taxes in more corporatist economies should be smaller than in economies with more decentralised wage bargaining. Empirical evidence though not always very strong supports these notions.
- ISBN
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951-686-739-1
- Language
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Englisch
- Bibliographic citation
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Series: Bank of Finland Discussion Papers ; No. 19/2001
- Classification
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Wirtschaft
- Subject
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union bargaining
labour taxation
tax progression
- Event
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Geistige Schöpfung
- (who)
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Koskela, Erkki
- Event
-
Veröffentlichung
- (who)
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Bank of Finland
- (where)
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Helsinki
- (when)
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2001
- Handle
- Last update
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10.03.2025, 11:43 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Koskela, Erkki
- Bank of Finland
Time of origin
- 2001
Other Objects (12)
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Kotimainen säästäminen, rahoitusmarkkinat ja veropolitiikka
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Taxes, credit market 'imperfections' and inter-country differences in the household saving ratio
International differences in saving rates and the life cycle hypothesis: A comment
Capital structure, wage bargaining and employment
Dynamics of the demand for money and uncertainty: The U.S. demand for money revisited
Voidaanko Suomen pitkien korkojen tasoa selittää talouden perustekijöillä, vai onko kyse jostain muusta?
Inflation, capital markets and household saving in Nordic countries
Tax progression is good for employment in popular models of trade union behaviour
Unintended convergence: how Finnish unemployment reached the European level
Monopoly unions, corporatism and optimal structure of labour taxation
Kotimainen säästäminen, rahoitusmarkkinat ja veropolitiikka
Equilibrium unemployment with credit and labour market imperfections
Household saving, interest rates, inflation and taxation: some cross-country evidence
Taxes, credit market 'imperfections' and inter-country differences in the household saving ratio
International differences in saving rates and the life cycle hypothesis: A comment
Capital structure, wage bargaining and employment
Dynamics of the demand for money and uncertainty: The U.S. demand for money revisited
Voidaanko Suomen pitkien korkojen tasoa selittää talouden perustekijöillä, vai onko kyse jostain muusta?
Inflation, capital markets and household saving in Nordic countries
Tax progression is good for employment in popular models of trade union behaviour