Arbeitspapier
Optimal factor income taxation in the presence of unemployment
According to conventional wisdom internationally mobile capital should not be taxed or should be taxed at a lower rate than labour. An important underlying assumption behind this view is that there are no market imperfections, in particular that labour markets clear competitively. At least for Europe, which has been suffering from high unemployment for a long time, this assumption does not seem appropriate. This paper studies the optimal factor taxation in the presence of unemployment which results from the union-firm wage bargaining both with optimal and restricted profit taxation when capital is internationally mobile and labour immobile. In setting tax rates the government is assumed to behave as a Stackelberg leader towards the private sector playing a Nash game. The main conclusion is that in the presence of unemployment, the conventional wisdom turns on its head; capital should generally be taxed at a higher rate than labour.
- Sprache
-
Englisch
- Erschienen in
-
Series: ETLA Discussion Papers ; No. 758
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Trade Unions: Objectives, Structure, and Effects
Game Theory and Bargaining Theory: General
- Thema
-
optimal factor taxes
union wage bargaining
Optimale Besteuerung
Kapitalertragsteuer
Lohnsteuer
Arbeitslosigkeit
Lohnverhandlungstheorie
Steuerpolitik
Spieltheorie
Verhandlungstheorie
Kapitalmobilität
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Koskela, Erkki
Schöb, Ronnie
- Ereignis
-
Veröffentlichung
- (wer)
-
The Research Institute of the Finnish Economy (ETLA)
- (wo)
-
Helsinki
- (wann)
-
2001
- Handle
- Letzte Aktualisierung
- 10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft.
Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Koskela, Erkki
- Schöb, Ronnie
- The Research Institute of the Finnish Economy (ETLA)
Entstanden
- 2001
Ähnliche Objekte (12)
Optimal Factor Income Taxation in the Presence of Unemployment
Timber Supply Incentives and Optimal Forest Taxation
Redistributive income taxation under outsourcing and foreign direct investment
Saving, Income Risk and Interest Rate Wedge: A Note
Labour taxation and employment in trade union models: a partial survey
Optimal income taxation : outsourcing and policy cooperation in a dynamic economy
Impacts of labor taxation with perfectly and imperfectly competitive domestic labor markets under flexible outsourcing
Impacts of labor taxation with perfectly and imperfectly competitive domestic labor markets under flexible outsourcing
Optimal redistributive taxation and provision of public input goods in an economy with outsourcing and unemployment
Optimal redistributive taxation and provision of public input goods in an economy with outsourcing and unemployment
Equilibrium Unemployment Under Negotiated Profit Sharing
Equilibrium unemployment under negotiated profit sharing
Optimal Factor Income Taxation in the Presence of Unemployment
Timber Supply Incentives and Optimal Forest Taxation
Redistributive income taxation under outsourcing and foreign direct investment
Saving, Income Risk and Interest Rate Wedge: A Note
Labour taxation and employment in trade union models: a partial survey
Optimal income taxation : outsourcing and policy cooperation in a dynamic economy
Impacts of labor taxation with perfectly and imperfectly competitive domestic labor markets under flexible outsourcing
Impacts of labor taxation with perfectly and imperfectly competitive domestic labor markets under flexible outsourcing
Optimal redistributive taxation and provision of public input goods in an economy with outsourcing and unemployment
Optimal redistributive taxation and provision of public input goods in an economy with outsourcing and unemployment
Equilibrium Unemployment Under Negotiated Profit Sharing
Equilibrium unemployment under negotiated profit sharing
Optimal Factor Income Taxation in the Presence of Unemployment
Timber Supply Incentives and Optimal Forest Taxation
Redistributive income taxation under outsourcing and foreign direct investment
Saving, Income Risk and Interest Rate Wedge: A Note
Labour taxation and employment in trade union models: a partial survey
Optimal income taxation : outsourcing and policy cooperation in a dynamic economy
Impacts of labor taxation with perfectly and imperfectly competitive domestic labor markets under flexible outsourcing
Impacts of labor taxation with perfectly and imperfectly competitive domestic labor markets under flexible outsourcing
Optimal redistributive taxation and provision of public input goods in an economy with outsourcing and unemployment
Optimal redistributive taxation and provision of public input goods in an economy with outsourcing and unemployment
Equilibrium Unemployment Under Negotiated Profit Sharing