Koskela, Erkki (contributor); Schöb, Ronnie (contributor) - 2007
-neutral change in the composition of labour taxation towards the tax with the smaller tax base will lead to the same results: they … exemption and a revenue-neutral change in the composition of labour
taxation towards the tax with the smaller tax base will ….
JEL Classification: H22, J41, J48
Keywords: efficiency wages, tax progression, structure of labour taxation …