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The contribution of payroll taxation to wage inequality in France

Bozio, Antoine; Breda, Thomas; Guillot, Malka - 2020

Over the 1967-2015 period, net wage inequality has decreased in France by 25%, in contrast to the significant increase experienced by most developed countries. Less well known is the fact that labor cost inequality has actually increased by 8% over the same period. We show that, (a) standard...

Persistent link: https://www.econbiz.de/10012228771

The wedge

Goerke, Laszlo - 1999

It is often argued that the quantity which is traded on the market is independent of the side of the market which is taxed. However, this assertion need not hold, especially in imperfectly competitive markets like that for labour. Taking an efficiency wage economy as an example, it is shown that...

Persistent link: https://www.econbiz.de/10011313941

Welfare policies, labour taxation and international integration

Andersen, Torben M. - 2001

How will international integration affect welfare policies? This paper considers the possibilities of financing public sector activities (public consumption and social security expenses) by general (wage) taxation in an economy which becomes more integrated in international product markets. Even...

Persistent link: https://www.econbiz.de/10011401063

Striking a balance: optimal tax policy with labor market duality

Mbara, Gilbert; Tyrowicz, Joanna; Kokoszczyński, Ryszard - 2020

by offering some workers "secondary contracts". When calibrated using aggregate tax revenue data, the model delivers … investigate the fiscal and welfare effects of varying the avoidable and unavoidable shares of labor income tax while keeping the … labor tax evasion makes tax revenues more elastic, but full tax compliance need not be a welfare enhancing policy mix. …

Persistent link: https://www.econbiz.de/10012271653

Does formality improve micro-firm performance? : quasi-experimental evidence from the Brazilian SIMPLES program

Fajnzylber, Pablo; Maloney, William F.; Montes-Rojas, … - 2009

This paper employs regression discontinuity methods to identify the effect of formality on Brazilian micro-firm performance. The SIMPLES program introduced in November 1996 consolidated multiple taxes and social security contributions into a single payment and reduced taxes for eligible small...

Persistent link: https://www.econbiz.de/10003908658