Green tax reform and employment: the interaction of profit and factor taxes

Arbeitspapier

The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labour market. In the setting, the value of the employment-maximising energy tax rate depends on the level of the profit tax. The question of wheather there is unemployment or not turns out to be less important.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: ZEW Discussion Papers ; No. 01-45

Classification and Topics

• Classification: Wirtschaft ; Trade Unions: Objectives, Structure, and Effects ; Taxation, Subsidies, and Revenue: General
• Subject: factor taxes ; profit taxes ; ecological tax reform ; trade unions ; unemployment ; Steuerreform ; Ökosteuer ; Lohnsteuer ; Kapitalertragsteuer ; Ertragsteuer ; Steuerwirkung ; Beschäftigungseffekt ; Lohnverhandlungstheorie ; Theorie

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Boeters, Stefan
• Event: Veröffentlichung
• (who): Zentrum für Europäische Wirtschaftsforschung (ZEW)
• (where): Mannheim
• (when): 2001

Further information

• Handle: http://hdl.handle.net/10419/24467
• Last update: 10.03.2025, 11:44 AM CET