Arbeitspapier
Tax incidence in union models
This paper consideres three union inodels with alternative specifications of union preferences. We examine the effects of four tax parameters of interest on both wages and employment. The main results are as follows. The conjecture of irrelevance of de jure incidence appears not to hold in union models. Most of the comparative statics is a priori ambigous without certain restrictions on either union's objective function or technology. However, given the most plausible conjectures about the decisive elasticities, the results are not sensitive to the theoretical specification applied. Higher progressive income tax unambigously leads to lower wages. The effect of a higher proportional income tax is analogous to that of a sales tax and is ambigous without restrictions on the union's objective function but parameter values which can be considered as the most plausible indicate positive wage impact. Generally, the employer's payroll tax as well has an a priori ambigous effect on wages. Under plausible assumptions about technology, however, a rise in the payroll tax rate tends to decrease wages.
- ISBN
-
951-686-336-1
- Sprache
-
Englisch
- Erschienen in
-
Series: Bank of Finland Discussion Papers ; No. 23/1992
- Klassifikation
-
Wirtschaft
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Tyrväinen, Timo
- Ereignis
-
Veröffentlichung
- (wer)
-
Bank of Finland
- (wo)
-
Helsinki
- (wann)
-
1992
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Tyrväinen, Timo
- Bank of Finland
Entstanden
- 1992
Ähnliche Objekte (12)
Tax progression is good for employment in popular models of trade union behaviour
Buffer funding of unemployment insurance in a dynamic labour union model
Labour taxation and employment in trade union models: a partial survey
Issues in the theory of international tax coordination
Tax harmonization in the European community: Problems and prospects
Tax on interest and the pricing of personal demand deposits
Labour supply and income tax changes: A simulation study for Finland
Tax incentives and corporate borrowing: Evidence from finnish company panel data
Does monetary union reduce employment?
The optimal tax treatment of housing capital in the neoclassical growth model
Optimal fiscal policy of a monetary union member
Output gaps and technological progress in European monetary Union
Tax progression is good for employment in popular models of trade union behaviour
Buffer funding of unemployment insurance in a dynamic labour union model
Labour taxation and employment in trade union models: a partial survey
Issues in the theory of international tax coordination
Tax harmonization in the European community: Problems and prospects
Tax on interest and the pricing of personal demand deposits
Labour supply and income tax changes: A simulation study for Finland
Tax incentives and corporate borrowing: Evidence from finnish company panel data
Does monetary union reduce employment?
The optimal tax treatment of housing capital in the neoclassical growth model
Optimal fiscal policy of a monetary union member
Output gaps and technological progress in European monetary Union
Tax progression is good for employment in popular models of trade union behaviour
Buffer funding of unemployment insurance in a dynamic labour union model
Labour taxation and employment in trade union models: a partial survey
Issues in the theory of international tax coordination
Tax harmonization in the European community: Problems and prospects
Tax on interest and the pricing of personal demand deposits
Labour supply and income tax changes: A simulation study for Finland
Tax incentives and corporate borrowing: Evidence from finnish company panel data
Does monetary union reduce employment?
The optimal tax treatment of housing capital in the neoclassical growth model
Optimal fiscal policy of a monetary union member