Arbeitspapier
Is there scope for gains from revenue-neutral labor tax reforms with flexible outsourcing?
We study the effects of revenue-neutral labor tax reforms in an imperfectly competitive domestic labor market under Nash wage bargaining and flexible outsourcing. A revenue-neutral increase in the wage tax progression will decrease the negotiated wage rate, increase domestic labor demand and decrease international outsourcing. In the presence of wage tax exemption, a lower payroll tax and a higher wage tax will increase domestic labor demand and decrease international outsourcing. The effect on the negotiated wage rate is positive with sufficiently strong labor market imperfections, and ambiguous with sufficiently weak labor market imperfections.
- Sprache
-
Englisch
- Erschienen in
-
Series: IZA Discussion Papers ; No. 3984
- Klassifikation
-
Wirtschaft
Structure, Scope, and Performance of Government
Taxation and Subsidies: Incidence
Labor Contracts
Trade Unions: Objectives, Structure, and Effects
- Thema
-
Flexible outsourcing
wage bargaining
employment
tax-revenue neutral labor tax reforms
Lohnsteuer
Steuerreform
Steuerinzidenz
Outsourcing
Lohnverhandlungen
Beschäftigungseffekt
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Koskela, Erkki
Poutvaara, Panu
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for the Study of Labor (IZA)
- (wo)
-
Bonn
- (wann)
-
2009
- Handle
- URN
-
urn:nbn:de:101:1-2009021683
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Koskela, Erkki
- Poutvaara, Panu
- Institute for the Study of Labor (IZA)
Entstanden
- 2009
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