Koskela, Erkki; Schöb, Ronnie - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007
employment rises or falls, however, depends in both reforms on the magnitude of the pre-
reform total tax wedge. The larger this … these results do not carry over to models where workers
differ in their productivity. A tax reform that raises marginal tax … see this,
consider a revenue-neutral tax reform that raises both the marginal wage tax and the tax
exemption by …